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WHAT TO READ 

ON 

BUSINESS 



PREPARED EXPRESSLY FOR 

BUSINESS BOOK BUREAU 

MERCANTILE LIBRARY BUILDING, NEW YORK 



Copyright, 1912, by 
Business Book Bureau, New York 



CCI.A316328 



PREFACE 

THIS BOOK is intended to add to the efficiency 
of the man who makes use of it; it will aid 
him to solve many a vital question relating 
to the management of his affairs; it will put him in 
touch with the ideas of other men. 

The few lines of comment underneath the title 
of each book express our impartial opinion as to its 
worth — impartial, because the Business Book Bureau 
sells all business books, and there is, therefore, no 
motive or excuse for unfounded praise or blame. 

In describing the books, the following scale, 
recommended by the American Library Association, 
has been adopted: 

Folio (Fo) 12 to 14 inches in height 

Quarto (4to) 10 to 12 

Octavo (8vo) 8 to 10 

12mo 7 to 8 

16mo 6 to 7 

24mo 5 to 6 

The prices quoted include postage except where 
otherwise indicated. The books are clothbound 
unless a different binding is specified. In a few 
instances, we have listed books which are out of 
print; they may sometimes be secured. 



TABLE OF CONTENTS 



PAGE 

Business Reading and Success — An introductory essay by 

George Burton Hotchkiss, M.A 7 

PART L— GENERAL 

Principles of Business Efficiency 17 

Business Management and Methods 24 

Railway Management ••.... 31 

Advertising and Selling 38 

Business Psychology . . • • 45 

Economic Principles and Business Education 48 

Economic Problems • • 50 

Periodicals and Encyclopedias 58 

PART II.— FINANCE 

Corporation Finance 63 

Credits and Collections 66 

Stock, Bond and Money Markets • • 68 

Investment and Speculation 70 

Banking Practice . . • • 77 

Foreign Exchange 82 

Money and Credit • • 84 

Banking and Currency Reform 88 

Financial History . . • • 90 

Real Estate and Fire Insurance 92 

Insurance Principles and Property Insurance 94 

Life Insurance 97 

Reference Works • • 102 

Periodicals 105 

Interest, Bond and Insurance Tables 106 

PART III.— ACCOUNTING 

General Principles and Problems 113 

Bookkeeping • • 119 

Auditing 122 

Corporation and Partnership Accounting • . 125 

Bank and Brokerage Accounts 127 

Factory and Cost Accounts — General 129 

Factory and Cost Accounts — Special Systems 136 

Special Accounting Systems and the Accountants' Library 139 

Encyclopedias, Lexicons and Periodicals 148 

Commercial Law 151 



BUSINESS READING AND SUCCESS 

By GEORGE BURTON HOTCHKISS, M.A., 

Assistant Professor of Business English in New York Uni- 
versity School of Commerce, Accounts 
and Finance. 

A dozen years ago a business man could hardly have put 
his hand on a single practical treatise that would have helped 
him to do his daily work more economically or profitably. 
Several hundred are at his command now. Whether he is 
interested in Factory Organization, in Cost Accounts, or 
in any other specialized subject, he can have his pick of 
scores of good books. And of them all not five per cent, 
were in existence at the beginning of the twentieth century. 

J^ore than seventy-five §er cent, have heen ;^uhlished 
within the past five years. 

This is but a single indication of the tremendous demand 
that has recently sprung up for the wider and better knowl- 
edge of business that spells '* efficiency." Other evidences 
are the multiplication of business magazines and periodicals, 
the establishment and growth of university schools of com- 
merce, of correspondence and reading courses in accounting 
and business, of organizations and societies of specialists. 
They all show how remarkably conditions have changed in 
this past decade. Business men who used to rely on their 
own experience and on the way the ''old man used to run 
the shop" are now eagerly reaching out for the experience 
and ideas of others. 
7 



Business Reading and Success 



The cause of the change lies partly in a more wholesome 
respect for " book-larnin. " The self-made man is not so 
sure that there is only one way to make a man. ''Book- 
larnin" has taught the lumberman that there is some use 
even for the hearts of red persimmons; it has taught the 
woodworker that the waste sawdust can be made to supply 
the power that runs the machinery ; it has taught the finisher 
that there is a best temperature for each of his varnishes. 

It was from a hook that a great national advertiser 
leamei why he was not getting satisfactory results; front 
a hook that an accountant learned how to handle a difficult 
^rohlem, in a reorganization ; from a hook that a store" 
keener learned how to huild u^ a ^rofitahle mail-order 
husiness. 

REQUIREMENTS OF BUSINESS PROGRESS 

A more important reason for this change of sentiment lies 
in the changed conditions of business. It has increased won- 
derfully in size and complexity and in the severity of its 
requirements. Wise business executives have come to realize 
that their own experiences are too narrow to constitute a safe 
basis for progress. Competition demands that they be 
familiar with the best knowledge and thought of the day in 
order to keep up with the procession. What is true of the 
executive is even truer of the subordinate or clerk. More- 
over, he usually knows only a part of the machinery of his 
own company, to say nothing of that of others. He is in 
danger of being swallowed up by the duties of his position 
to such an extent that he cannot get a clear perspective. 

Modern forms of business make this danger continually 
more serious. The creation of the great industrial corpora- 
tions has resulted in a remarkable degree of specialization. 
It has reduced the opportunities for men to become familiar 



Business Reading and Success 



with all the operations of industry by actual experience in 
them. The ambitious clerk must look outside his routine 
training for the knowledge that will enable him to advance. 
There is no standing still in business. A man must pro- 
gress or retrogress. Nowhere else are advancements so rapid 
or the possibilities so great. Machines that have been in use 
but a few years are scrapped, to be replaced by new ones 
of greater efficiency. Improved office appliances are being 
installed daily. The mind must keep pace with this material 
progress by becoming master of the new facts and ideas that 
others have formulated and published. 

As well dejbend u^on the stage-coach for transportation 
and the courier for news as attemj^t to dispense with in- 
formation about the most recent and scientific thought in 
husiness. 

The value of business literature is not entirely in the 
knowledge it conveys. It broadens a man's outlook and pre- 
vents him from becoming narrow and self-satisfied. He is 
sure to discover that, efficient as he may be, there are ways 
in which others have surpassed him. So his inventive powers 
are stimulated to carry on the work of progress a step 
farther. Many of those who at first scoffed at the theories 
of scientific management have since been devising systems 
of their own to make their activities more productive. 

All this now hardly needs argument. Business men every- 
where realize that it is as necessary for them to keep in touch 
with business books and magazines as to maintain connec- 
tions with a good bank. 

SELECTION OF BOOKS 

Even those who realize most keenly this necessity, how- 
ever, have found it difficult to decide what to read. With 
the vast amount that is now being published, it is impossible 



lo Business Reading and Success 

for anyone to read all that is of real intrinsic worth. An 
active business man cannot afford the time. On the other 
hand, he cannot afford to remain ignorant of anything that 
is vital to his own affairs. 

He must select and select wisely Kis reading so as to 
avoid huying the com'^aratively useless and so as to get the 
really essential. 

It is this difficulty, not the difficulty of obtaining books, 
that has hindered the spread of business knowledge. The 
familiar picture of Abe Lincoln lying before his log fire 
reading the book he had walked ten miles to borrow is not 
true to present conditions. The picture is now that of a man 
before a library of thousands of volumes, bewildered by the 
task of choosing from them those that will be of greatest use 
to him. And it is a difficulty that every man to-day has to 
meet. 

A few men find it possible to buy everything published on 
business subjects. They then have these examined by a sub- 
ordinate and themselves inspect only those that are set aside 
as of greatest importance. This is a wasteful method at best, 
and to the large majority it is impracticable. 

The great body of business men have been buying from 
publishers' advertisements and catalogues. To this method 
there is serious objection. The information gained from such 
sources is liable to be biased and inaccurate, because it is 
designed to serve the interests of the seller, not those of the 
buyer. Then, too, the information is fragmentary. The pub- 
lisher's catalogue includes only his own books and may lead 
one to buy an inferior or out-of-date book because of igno- 
rance of a later and better one from the press of another 
publisher. Book reviews are subject to many of the same 
objections. 



Business Reading and Success n 

A KEY TO BUSINESS KNOWLEDGE 

What is needed is a complete list of all the books pub- 
lished in the field of business with concise summaries of their 
contents and brief authoritative opinions of their value. Such 
a list should be conveniently arranged for quick reference 
and it must be non-partisan. 

*'What to Read on Business'* is expressly designed to 
meet this need. Originally published in three parts covering 
the fields of Accountancy, Business Efficiency and Finance, it 
has already proved its value to thousands of business men. 
Its present inclusive form is due to a demand for such a 
complete and permanent guide as shall make it a fitting and 
necessary part of the business library. 

There are over two million volumes in the Library of Con- 
gress at Washington. More valuable than any one volume 
is the catalogue. To the investigator and student it is indis- 
pensable, for without it this storehouse of knowledge would 
be inaccessible. In much the same way ''What to Read on 
Business ' ' is indispensable to the business man. It sifts from 
the whole great mass of published matter all that is of value 
in connection with the business field. The several hundred 
publications thus chosen are classified, arranged and sum- 
marized, so that he who has time to read fifty books and he 
who has time to read but one may each be served. 

So it may fitly he called the key to tlie husiness lihrary, 

THE PROPER METHOD OF READING 

Access to the right books is the most important step in 
obtaining a mastery of useful business knowledge. It is 
only a step, however. The right use of the books is equally 
necessary. Many valuable office systems are wasted because 
no practical use is made of their results. Many good busi- 



Business Reading and Success 



ness libraries that are the pride of their owner might as well 
have blank pages for all the advantages that the reader gains 
from them. 

No one method is applicable to all books or to all men ; the 
method must vary with the purpose of the book and the 
interests of the reader. The treatise on "Accountancy 
Problems" that is to be thumbed constantly by the student 
is laid aside for occasional reference by the practicing 
accountant. The explanation of Business Psychology that 
is indispensable to the salesman is of value chiefly as part of 
a broad education to the technical expert. 

Again, take the subject of Scientific Management. The 
president of the company wants to know what the general 
principles are, how they can be applied in his own organiza- 
tion, and what the savings are likely to be judging from the 
experience of others. The factory head wants to know the 
details of its operation and its effect on the workmen. The 
auditor wants to know how it will affect the accounting sys- 
tem. For each of these there is a best book, and each can 
gain something from all books on the subject. 

No business book should be read through like a novel or 
history. It deserves either more or less attention. If it is 
bought merely for the sake of its general information, it may 
be treated to a process of judicious skimming. Frequently it 
is enough to read the first and last chapters and such parts 
of the remainder as are indicated by the table of contents. 

A book that treats of a subject of vital interest to the 
reader should be approached more systematically. The table 
of contents should be studied first. An attempt should then 
be made to get at the important points of the book as a 
whole. After this it may be read chapter by chapter. New 
and valuable facts and ideas should be marked for future 
reference. Often it is worth while to make brief summaries 



Business Reading and Success 13 

as an aid to the memory. Only by such means may the 
reader become a master of the subject. 

The value of reading depends less upon the amount read 
than upon the amount of thought expended in the process. 
The well-read man is not he who has read many books ; it is 
he who has read a few books well. Five books frequently 
handled are better than a five-foot shelf covered with dust. 
Every book that comes into a business man's library shoulc' 
fill a distinct place. It should be wisely chosen and thought- 
fully read. 

It IS heh'eved that this little digest of lusiness information 
will ^rove one of those that should le carefully studied ly 
every lusiness man. It will enahle him to select his tools 
wisely, whether they le few or many. It will enalle him 
to save time in making the selections, to save half his look 
money ly luying only what he needs, and to oltain full 
value from the looks he has. 



Part L — General 



Principles of Business Efficiency 



APPLIED METHODS OP SCIENTIFIC MAHAGEMENT- 
By Frederick A. Parkhurst, M.E., Organizing En- 
gineer, Assoc. A. S. M. E. New York, 1912. 8vo, 
xii+325 pages. Price, $2.00. 

A practical volume for the organizer, systematizer and promoter. 
Step by step the author describes the organization of a company, 
the functions of the departments, the functions of each employee, 
efficient methods of the work through the shops and the importance 
of a modern system of stores and of standardization. Inter- 
esting is the discussion of time studies and of the preliminary work 
necessary before attempting to make time studies. The book is 
illustrated by several charts and forms. It is the first work 
showing the practical application of the principles enunciated in 
Mr. Taylor's "Principles of Scientific Management." 

BONUS SYSTEM OP REWARDING LABOR, A-By H. L. 

Gantt. New York, 1901. Paper. Price, 35 cents. 

A description of the system introduced by the author — and, 
therefore, authoritative — into the machine shop of the Bethlehem 
Steel Works, with samples of the forms, as, in actual use. 

BUSINESS ADMINISTRATION-The Principles of Busi- 
ness Organization and System, and the Actual 
Methods of Business Operation and Management. By 
S. C. C. Parson. 1909. 8vo, 232 pages. Price, $3.00. 

A fairly good text-book for schools. The principles of business 
organization are laid down and the methods and systems based 
thereon, as actually applied in practice, described. The handling 
of systems in the various departments of a business; accounting, 
credits, collection, traffic and shipping, correspondence, buying, 
stock-keeping, producing, advertising and selling, are consecutively 
taken up, their interrelation exhibited and the forms and reports 
reproduced and explained. 

BUSINESS MANAGEMENT— (For particulars, see page 
54.) 

BUSINESS MANAGEMENT (Part I) -By James B. Grif- 
fith, F.I.A., formerly Head, Department of Com- 
merce, Accountancy and Business Administration, 
American School of Correspondence. Chicago. 12mo, 
256 pages. Price, $1.50. 

I'/ 



1 8 What to Read on Business 

A treatise on organization and administration of business and 
how the departments work together, with numerous forms. 

Contents: Administration and industrial organization; the 
business engineer; arrangement of plant, factory and office plans; 
committee system, purchasing and stores department; catalog 
filing and indexing; requisitions; stores records; advertising and 
sales organization ; mail order branch ; personal s.alesmanship 
division; follow-up systems; the credit organization; financial 
statements; collection systems. 

BUSINESS MANAGEMENT (Part II) -By George C. Rus- 
sell, Systematizer, formerly Manager System Depart- 
ment, Elliott-Fisher Co. ; and James B. Griffith, F.I.A., 
formerly Plead, Department of Commerce, Account- 
ancy and Business Administration, American School 
of Correspondence. Chicas^o. 12mo, 240 pages. Price, 
$1.50. 

Organization and administration of departments in large and 
small concerns. 

Contents : Billing and order recording ; condensed and unit 
billing; blanket invoices; retail dry goods billing; shipment de- 
partment; export shipping; claims; retail deliveries; correspon- 
dence and filing ; short-cuts ; form paragraphs ; stenographic 
division ; business statistics ; sales costs ; expense distribution ; 
administrative costs ; mailing cost ; addressing machines, mailing 
machines, and letter-printing machines. 

BUSINESS MANAGEMENT AND FINANCE- (For par- 
ticulars, see page 55.) 

BUSINESS ORGANIZATION-By Lawrence R. Dicksee, M. 
Com., F.C.A., formerly Professor of Accounting at 
the University of Birmingham; Lecturer at the Lon- 
don School of Economics and Political Science (Uni- 
versity of London). London, 1910. Crown 8vo, 
x+283 pages. Price, $1.50. 

The constitution of business houses, the financing of a new con- 
cern, the organization of various lines and of departments of busi- 
ness, and the relations of speculation to business, are some of the 
subjects treated in a somewhat cursory way. 

COMMENTARY ON THE SCIENCE OP ORGANIZATION 

AND BUSINESS DEVELOPMENT-By Eobert J. 

Frank, LL.B., of the Chicago Bar. Chicago, 1911. 

3d ed. 12mo, 280 pages. Price, $2.75. 

A treatise on the law and science of the promotion, organization, 

reorganization and management of business corporations. The 

scope of the book is indicated by the following headings of the 



What to Read on Business 19 

chapters: (i) Organization of a corporation; (2) Corporate 
financing; (3) Corporate management; (4) Reorganization and 
consolidation of enterprises; (5) Promotion of enterprises. The 
appendix contains forms of contracts, reorganization and instalment 
certificates, by-laws and resolutions; there is also a synopsis of 
the corporation laws of favorite states for incorporation and rules 
for listing stocks and bonds. The book contains considerable gen- 
eral information, but is superficial. 

COST-KEEPING AND SCIENTIFIC MANAGEMENT-By 

Holden A. Evans. (For particulars, see page 25.) 

EFFICIENCY AS A OBASIS FOR OPERATION AND 
WAGES— By Harrington Emerson. New York, 1911. 
12mo, 224 pages. Price, $2.00. 

After a philosophical review of the respective inefficiencies char- 
acteristic of every existing nation, the author discusses the relative 
importance of staff and line organization and of standards; the 
principles involved are then applied to practical cases in manu- 
facturing and operating institutions. The results of the efficiency 
system — the location and elimination of wastes — are shown with 
convincing force. The system of wage payment based on efficiency 
is novel and has aroused a great deal of discussion among technical 
men. 

FACTORY ORGANIZATION AND ADMINISTRATION- 

By Hugo Diemer, M.E., Professor of Industrial En- 
gineering, Pennsylvania State College ; Consulting In- 
dustrial Engineer. New York, 1910. 8vo, 317 pages. 
Price, $3.00. 

Beginning with an exposition of the qualifications and functions 
of an industrial engineer acting as competent adviser to the factory 
manager, the author proceeds to the consideration of factory loca- 
tion and, then, taking up the departments successively according to 
a suggestive organization chart, analyzes their functions, the quali- 
fications of their heads and their interdepartmental relations. He 
describes the forms, records and reports requisite for each depart- 
ment, and illustrates them by samples taken from actual practice. 
The book is full of valuable suggestions for the engineer and 
manager. 

HUMAN FACTOR IN WORKS MANAGEMENT, THE:- 

By James Hartness, M.E., President of the Jones & 
Lamson Machine Company. New York, 1912. 8vo, 
about 200 pages. 

A new work whose key note is: "Success depends more on the 
man than on the plan." The author, a well known manufacturer, 
has prepared this book to set forth some of the most essential 
principles of industrial economics. He attemDts to build up a 



What to Read on Business 



standard by which all ideas of management may be measured. 
(In preparation; will be out in July.) 

INCREASING HUMAN EFFICIENCY IN BUSINESS-By 

Walter Dill Scott. (For particulars, see page 46.) 

INDUSTRIAL PLANTS— Their Arrangement and Construc- 
tion. By Charles Day. New York, 1911. 12mo, 294 
pages. Price, $3.00. 

An outline of the processes followed in the office and field work 
connected with the construction of shops and factories. The se- 
lection of a site, the working out of detailed plans and specifica- 
tions, the layout of the factory, power generation and utilization, 
compensation for engineering and construction service and the re- 
lation of the manager to the engineer, are ably discussed and 
illustrated by diagrams and colored charts. A separate chapter 
is devoted to machine shops and their specific requirements. This 
is one of the books with which executives in manufacturing estab- 
lishments should be familiar. Mr. Day is one of the prominent 
promoters of efficient conduct of business. 

INTRODUCTION TO BUSINESS ORGANIZATION-By 

Samuel E. Sparling, Ph.D., Professor of Political 
Science in the University of Wisconsin. 12mo, 374 
pages. Price, $1.25; postage, 12 cents. 

An elementary discussion of the principles of business organiza- 
tion. The first part of the book deals with the classification of 
business activities and with the regular phases of business organi- 
zation. The second part is devoted to the principles, illustrated by 
a manufacturing organization and followed by chapters on the 
organization of distribution. A good book for the student taking 
his first step into the study of business organization. 

MAXIMUM PRODUCTION IN SHOP AND FOUNDRY- 

By C. E. Knoeppel. (For particulars, see page 29.) 

METHODS OF THE SANTA FE— Efficiency in the Manu- 
facture of Transportation. By Charles Buxton Going. 
New York, 1909. 8vo, 124 pages. Out of print. 

A study of the Santa Fe's ideals and policy, of the management 
of the stores department, of the centralized manufacturing policies 
and of their resulting economies, of the bonus system or reward of 
- individual efficiency and effort, of the apprentice system and of the 
relations of the railroad with its employees. Tlie book is profusely 
illustrated with cuts of locomotives and buildings. Mr. Going's 
work on the Santa Fe, it will be remembered, was one of the 
influences that led to the country-wide Scientific Management 
movement. 



What to Read on Business 



MOTION STUDY— A Method for Increasing the Efficiency 
of the Workman. By Frank B. Gilbreth, Member of 
the American Society of Mechanical Engineers. "With 
an Introduction by Robert Thurston Kent, Editor of 
*' Industrial Engineering." New York, 1911. 12mo, 
xxiii+116 pages. Price, $2.00. 

A valuable book for every manager and employer of labor. The 
author shows the necessity of motion study and its place in scien- 
tific and efficient management; he discusses the variables of the 
worker, of the surroundings and of the motion and shows, by 
examples, how each influences the productivity of the worker; 
laws are, then, deduced and applied to standardize practice, either 
for the purpose of increasing output or decreasing hours of labor, 
or both. Forty-four cuts illustrating various positions of work- 
men and machinery serve to make the discussion interesting and 
instructive. 



PRINCIPLES OF INDUSTRIAL ENGINEERING-By 

Charles B. Going, M.Sc, Managing Editor of '*The 
Engineering Magazine." New York, 1911. 8vo, 192 
pages. Price, $2.00. 

A digest of the principles of industrial management. The author 
thinks that the industrial engineer should advise as to all phases 
of business. The origin and evolution of the industrial system, the 
principles and forms of industrial organization, and the principal 
factors of industrial problems, viz., expense, labor and materials, 
are discussed ; the properties and efficacy of the proposed solutions 
to the problems, are passed in review. The author makes no 
attempt at the description of methods or devices, the study being 
directed mainly to ideals and principles. 



PRINCIPLES OP INDUSTRIAL MANAGEMENT, THE- 

By John C. Duncan, M.S., Ph.D., Assistant Professor 
of Accountancy, University of Illinois. New York, 
1911. 12mo, xviii+323 pages. Price, $2.00. 

A text-book for students of accountancy and of general business. 
The following problems are considered: Location of plant; busi- 
ness concentration and integration; specialization; equipment of 
the plant for (i) synthetical, (2) analytical, and (3) assembling 
industries, including under this heading also the problem of fire 
precaution, the building in relation to the workers, and the power 
problem; organization and management, including here the dis- 
cussion of the labor force and wages, as well as records of raw 
materials, of finished and unfinished goods, and of equipment. The 
book is illustrated with numerous charts, maps, tables and 
diagrams. 



What to Read on Business 



PRINCIPLES OF SCIENTIFIC MANAGEMENT, THE- 

By Frederick W. Taylor, M.E., Sc.D., Past President 
of the American Society of Mechanical Engineers. 
New York, 1911. 8vo. Price, $1.50. 

The science of management Is thoroughly explained by the au- 
thor, who is one of the first investigators in the field of industrial 
management, and the inventor of the famous Taylor System. The 
principles are derived from the actual experience of thirty years 
and are based upon a careful study of the man at his job; stand- 
ards of human labor are established; the result of the introduction 
of his scientific management methods has been everywhere to 
enable the employee to earn more wages and the manufacturer to 
make more profits. 

PROFIT MAKING IN SHOP AND FACTORY MANAGE- 

MENT— By Charles U. Carpenter. New York, 1908. 
8vo, 146 pages. Price, $2.00. 

A practical exposition of methods resulting in increased efficiency 
of the factory forces. Pointing out the defects of a "run-down" 
concern, the author advocates its reorganization on the following 
lines: Introduction of the committee system; determination of 
standard lines for machining, handling and assembling operations, 
after the drafting and tool rooms have been brought up to the 
outlined standard of efficiency; and the upbuilding of a selling 
organization. The various suggestions, forms and data gathered 
from the experience of the author, who has been executive of some 
of the largest manufacturing corporations, render the book valuable 
to every business man. 

SCIENTIFIC MANAGEMENT AND EAILROADS-By 

Louis D. Brandeis. (For particulars, see page 36.) 

SHOP MANAGEMENT~By Frederick Winslow Taylor, 
author of "The Principles of Scientific Management.'' 
With an Introduction by Henry R. Towne, President 
of the Yale & Towne Mfg. Co. New York, 1911. 8vo, 
207 pages. Price, $1.50. 

A standard work for those Interested in the management of in- 
dustrial enterprises and in the production of goods ; it outlines the 
complete scheme of an organization and of some of the mechanisms 
by means of which the theory set forth in the author's "Principles 
of Scientific Management" can be made effective in the work shop 
or on the market place ; the importance of scientific time study as 
the foundation for a good management is brought out very force- 
fully. Several examples from actual experience serve to illustrate 
and to prove the truth of the author's assertions. Among others 
he describes the systems of the Link-Belt Engineering Co., of the 
Bigelow Co., of the C W. Hunt Co., West New Brighton, N. Y. 



What to Read on Business 23 

TWELVE PRINCIPLES OF EPPICIENCY, THE-By Har- 
rington Emerson. New York, 1911. 12mo, 244 pages. 
Price; $2.00. 

An exposition of the practical application of the principles ex- 
pounded by the author in his earlier work, "Efficiency as a Basis 
for Operation and Wages." The first two chapters give examples 
of organization that make efficiency possible and show how it differs 
from the old type. The next twelve chapters are each devoted 
to a single principle by which any establishment may be tested and 
its efficiency measured. They are: (i) Clearly defined ideals; (2) 
Common sense; (3) Competent counsel; (4) Discipline; (5) The 
fair deal; (6) Reliable, immediate and adequate records; (7) 
Despatching; (8) Standards and schedules; (9) Standardized 
conditions; (10) Standardized operations ; (11) Written standard- 
practice instructions; and (12) Efficiency reward, according to the 
author's ideas. One chapter deals with the methods of measuring 
and curing wastes. The book is strongly recommended to business 
men. It is of great importance, though the author's theories may 
not be altogether in accordance with the views of many business 
executives. 

WORK, WAGES, AND PROFITS- Their Influence on the 
Cost of Living. By H. L. Gantt. New York, 1911. 
12mo, 194 pages. Price, $2.00. 

A useful book for the manager and employer of labor in general. 
Taking up the ordinary wage systems the author points out their 
defects, outlines his own system of task work with bonus and 
shows, by means of charts and plates, how its adoption increases 
production and profits and how it influences the cost of living. 

WORKS MANAGEMENT— By WiUiam Duane Ennis, Mem- 
ber American Society Mechanical Engineers; Profes- 
sor of Mechanical Engineering in the Polytechnic In- 
stitute of Brooklyn. New York, 1911. 8vo, xii+194 
pages. Price, $2.00. 

A good text-book on the principles of factory administration. 
Though dealing with no particular system, but with the general 
underlying principles of good management, the author is entirely 
practical in his treatment of the subject. The scope of the book 
is shown by the following chapter headings : Management Units ; 
Cost Elements and Classifications ; Statistical Records ; Labor ; Ma- 
terial; Burden; Depreciation; Industrial Organization; Principles 
of Accounting; Plant. Appended are exercises and problems for 
the use of students. 



Business Management and Methods 



COMMERCIAL MANAGEMENT OF ENGINEERING 
WORKS, THE-By Francis G. Burton, A.S.A.A., In- 
corporated Accountant; formerly Secretary and Gen- 
eral Manager of the Milford Haven Shipbuilding and 
Engineering Company; Lecturer; Author of *' En- 
gineering Estimates and Cost Accounts," etc., etc. 
Manchester, 1905. 2d ed. 8vo, xv+432 pages. Price, 
$5.00. 

As indicated by the title, the book deals chiefly with the com- 
mercial side of an engineering undertaking. Cost accounts, esti- 
mates, systems of checking and filing, depreciation, the duties and 
responsibilities of directors, secretaries and auditors in England 
are among the many subjects discussed. It should be remembered 
that this is an English publication. 

COMMERCIAL ORGANIZATION OF ENGINEERING 
FACTORIES, THE— A Handbook to Commercial En- 
gineering. By Henry Spencer. London, 1907. 8vo, 
xvi+221 pages. Price, $4.00. 

In the words of the author the book describes "the whole com- 
mercial routine of an engineering factory; special attention is di- 
rected to the principles of organization which underlie the methods 
adopted by a present-day administration." The routine is outlined 
separately for each department, commencing with the correspond- 
ence department, followed by the contracting, receiving, estimating, 
advertising, cost, forwarding, accountant's, cashier's and secretary's 
departments. Numerous forms accompany the various descriptions. 

COMMERCIAL ORGANIZATION OF FACTORIES, THE- 
By J. Slater Lewis. London, 1896. Large 8vo, 
xxxvi+540 pages. Out of print. 

A handbook for the use of manufacturers written from the point 
of view of an organizer and manager. The factory and office or- 
ganization, from the directors to the laborers, is described by de- 
partments in its minutest details; the system described, termed 
"interlocking system," is one under which the accounts in an 
engineering factory are balanced monthly. The book contains 
numerous diagrams, charts and forms. Also an English publication, 

COST-KEEPING AND MANAGEMENT ENGINEERING: 

A Treatise for Engineers, Contractors and Superin- 
tendents Engaged in the Management of Engineering 

24 



What to Read on Business 25 

Construction— By Halbert P. Gilette and Richard T. 
Dana. Chicago, 1909. 8vo, 350 pages. Price, $3.50; 
postage, 18 cents. 

A treatise on the subject of cost-keeping and management on 
contract work in accordance with the ten fundamental laws of 
management laid down by the authors in order to secure the mini- 
mum cost. The system is outlined in detail, with all methods, 
records and report cards illustrated and explained. The last 
chapter describes other systems of cost-keeping in actual use by 
engineers and contractors. 



COST-KEEPING AND SCIENTIFIC MANAQEMENT-By 

Holden A. Evans, Naval Constructor, United States 
Navy. New York, 1911. 8vo, 260 pages. Price, $3.00. 

The book is designed primarily for the manager and cost ac- 
countant. The importance and purposes of an accurate cost system 
are shown; the principles and methods of costing, and their prac- 
tical application to small engineering plants are discussed. The 
second part of the treatise deals with scientific management as 
applied to machine, smith, wood-working and canvas and flag 
shops, covering all its phases — time waste, principles, methods and 
the results to be secured. A very clear treatment of the subject. 



COST OP MANUFACTURES AND THE ADMINISTRA- 
TION OF WORKSHOPS, PUBLIC AND PRIVATE, 
THE— By Captain Henry Metcalfe, Ordnance De- 
partment, U. S. A. New York, 1907. 3d ed. 8vo, 366 
pages. Price, $5.00. 

An excellent criticism of the present organization and cost 
methods of the arsenals in the United States and an exposition 
of the theory of an improved administration system. An appendix 
illustrates the application of the method to private manufactures. 
The book is especially valuable for its numerous forms. 



DRAPERY BUSINESS ORGANIZATION, MANAGEMENT 
AND ACCOUNTS— By J. Ernest Bayley, Member of 
the London Association of Accountants. London. 
Demy 8vo, 302 pages. Price, $2.00. 

Of interest to those engaged in the retail dry goods trade. Part 
I deals with organization and management, including stockkeeping, 
window dressing, advertising and mail orders. Part II deals with 
the accounting side of the business. Part III treats of branches, 
their accounts and statistics. 



2 6 What to Read on Business 

ECONOMICS OP MINING-By T. A. Rickard, W. R. In- 
galls, H. C. Hoover, R. Gilman Browne, and others. 
New York, 1907. 8vo, 421 pages. Price, $2.00; 
postage, 20 cents. 

The book is written by several authors. The following subtitles 
indicate its scope: Gold Mine Accounts; the Cost of Mining; the 
Valuation of Mines; Mine Equipment in Relation to Ore Reserves 
and a discussion of the special classes of mining at various im- 
portant centers. Those interested in the activities of mining con- 
cerns will find this book of great assistance. 

ELEMENTARY LESSONS IN EXPORTING AND EX- 
PORTER'S GAZETTEER— By B. Olney Hough. 
New York, 1909. 12mo, 425 pages. Price, $3.00. 

Well arranged and practical. Part I deals with export methods 
under three headings: (i) How to get foreign business; (2) 
How to handle foreign business ; (3) Documents connected with 
foreign shipments. Part H contains the Exporter's Gazetteer, giv- 
ing the reader the essential facts necessary for the exporter re- 
garding all the countries of the world, such as their foreign com- 
mercial relations, sailing connections with the United States, the 
formalities to be observed when making shipments, the language, 
the tariff, etc. Conversion tables of American money into for- 
eign, and of the English system of weights and measures into the 
metric system are found at the end of the book. 

FARM MANAGEMENT— By Fred. W. Card, Professor of 
Agriculture. New York, 1911. 8vo, xiii+270 pages. 
Price, $2.00. 

A practical discussion of every phase of farm administration is 
presented by the author, beginning with the evolution of farming 
and its elements, capital and labor. The choice of a farm, and the 
systems of farming are considered and compared with other lines 
of business. The problems confronting a farmer are then dealt 
with, viz., marketing, advertising, fencing, co-operation, and prac- 
tical suggestions for their solution are presented. A simple system 
of farm accounts is described. The last chapter gives a description 
of typical farms in various parts of the Eastern States. 

GROCERY BUSINESS ORGANIZATION AND MANAGE- 
MENT— By C. L. T. Beeching, Secretary and Fellow 
of the Institute of Certificated Grocers. With Chap- 
ters on Buying a Business, Grocers' Office Work and 
Bookkeeping and a Model Set of Grocer's Accounts. 
By J. Arthur Smart, of the Firm of Alfred Smart, 
Valuer and Accountant; Fellow of the Institute of 



What to Read on Business 27 

Certificated Grocers. London. Demy 8vo, 164 pages. 
Price, $2.00. 

Contains information with regard to the buying of stock, the 
design of the shop front,, fixtures, etc., and the general internal 
arrangement of the premises, so as to facilitate the extension of 
business and the execution of orders. The general question of 
management is entered into fully, and attention is devoted to the 
organization of the books of accounts. Deals exclusively with 
English practice. 

HANDBOOK OF COST DATA FOR CONTRACTORS AND 

ENGINEERS: A Reference Book Giving Methods of 
Construction and Actual Costs of Materials and Labor 
on Numerous Engineering Works— By Halbert P. 
Gilette, Editor-in-Chief, Engineering and Contracting. 
Chicago, 1910. 2d ed. 12mo, xxiv+1,854 pages. 
Price, $5.00. 

A chapter on the principles of engineering economics and cost- 
keeping is followed by a discussion and analysis of costs, of the 
methods of working, of the organization of forces and of the ma- 
chines used, in the following classes of engineering undertakings : 
Earth excavation ; rock excavation, quarrying and crushing ; roads, 
pavements and walks; concrete and reinforced concrete construc- 
tion; water works; sewers; timberwork; buildings; railways; 
bridges and culverts ; steel and iron construction, engineering and 
surveys; miscellaneous, such as cost of fences, of maintaining 
horses, of a telephone line, etc. The book is technical in its treat- 
ment and illustrated. 

HARDWARE STORE BUSINESS METHODS -Compiled 
and edited by R. R. Williams, Hardware Editor of 
''The Iron Age." New York, 1899. 12mo, 227 pages. 
Price, $1.00. 

A practical and interesting book for the business man. Every 
phase of the hardware store business: buying, selling, charging, 
several methods of stock-taking, pricing, catalogs, credits and col- 
lections. There are also numerous suggestions as to starting and 
conducting such a business. 

HOW TO DO BUSINESS AS BUSINESS IS DONE IN 
GREAT COMMERCIAL CENTRES-By Seymour 
Eaton, Director of the Department of Industry and 
Finance, Drexel Institute, Philadelphia. 8vo, 430 
pages. Price, $2.00. 

An elementary text-book with numerous facsimile forms and 
with drill exercises and questions appended to every chapter. 
Suitable for the use of young students. 



2 8 What to Read on Business 

INSURANCE OFFICE ORGANIZATION, MANAGEMENT 
AND ACCOUNTS-By T. E. Young, B.A., F.R.A.S., 
and Richard Masters, A.C.A. London, 1904. 8vo, 146 
pages. Price, $1.50. 

A brief outline of the general principles of the organization, 
management and arrangement of work and staff in an insurance 
office, is followed by treatises on the principles of bookkeeping 
and their adaptation to the various departments, viz., general, life, 
fire, marine and accident, illustrated by numerous forms. 

MANAGEMENT OF SMALL ENGINEERING WORK- 
SHOPS, THE-By Arthur H. Barker, B.A., B.Sc, 
Wh.Sc. ; Works Manager ; Senior Whitworth Scholar ; 
Author of ''Graphical Calculus,'* etc. 2d ed. Man- 
chester, 1903. 8vo, 256 pages. Price, $3.00. 

A valuable treatise on English practice in respect to organization 
of engineering works of moderate size. The author takes up 
every department and its relations to the general system, of which 
he would make the Drawing Office the head. The cost factors are 
also taken up and discussed singly. The classification of establish- 
ment costs is well treated. 

MANUAL OF CORPORATE MANAGEMENT, A~Gontain- 
ing Forms, Directions and Information for the Use of 
Lawyers and Corporation Officials. By Thomas Con- 
yngton of the New York Bar. New York, 1911. 3d 
ed. 8vo, 422 pages. Price, $3.50. 

A reference book on every point of corporate procedure pre- 
pared in accord with the best modern practice with special refer- 
ence to the statutes of New York and New Jersey. The book is 
especially valuable, because of the 200 collated forms presented in 
Park IV, which cover almost the entire range of corporate pro- 
cedure, to corporate directors and officers. 

MANUAL OF CORPORATE ORGANIZATION, A-Con- 
taining Information, Directions and Suggestions Re- 
lating to the Incorporation of Enterprises. By Thomas 
Conyngton of the New York Bar, Author of "A 
Manual of Corporate Management." New York, 
1908. Buckram, 8vo, 402 pages. Price, $3.00. 

A valuable text and reference book for promoters of corpora- 
tions and business men generally. The author gives detailed direc- 
tions for incorporating a concern, the legal and ^nancial sides of 
the problem., The organization of a company, various kinds of 
securities, the charter, the conversion of a partnership into a cor- 
poration, holding companies, and several other matters relating to 



What to Read on Business 29 

corporations are considered and valuable suggestions offered. The 
last part contains numerous forms of Charters, Minutes, By-Laws, 
of Underwriting, Voting Trust and Option Agreements, and of 
books incidental to corporation work. 

MAXIMUM PRODUCTION IN SHOP AND FOUNDRY- 

By C. E. Knoeppel. New York, 1911. 12mo, 400 
pages. Price, $2.50. 

An excellent treatise on the principles of efficient organization 
and operation in the machine shop and in the foundry. The first 
four chapters deal with elements common to both, such as ac- 
counting and its importance to management; the following three 
chapters take up the organization of the machine shop; the bulk 
of the book, however, is devoted to a discussion of scientific man- 
agement, organization and production in the foundry, to the method 
of handling shop details, of correct apportionment of burden, and 
to cost elements. 

OFFICE ORGANIZATION AND MANAGEMENT, IN- 
CLUDING SECRETARIAL WORK— By Lawrence R. 
Dicksee, M.Com., F.C.A., and H. E. Blain, Tramways 
Manager, County Borough of West Ham., London. 
8vo, 306 pages. Price, $2.00. 

This volume gives, with the aid of illustrations and copies of 
actual business forms, a description of office organization and 
management under English methods. 

ORGANIZATION OF AGRICULTURE -By E. A. Pratt. 
New York. Price, $2.00 net. 

A treatise on agricultural organization in various countries of 
the world, viz., Denmark, Germany, France, Belgium, Italy, Hol- 
land, Hungary, Austria, Switzerland, Sweden and Norway, Fin- 
land, Siberia, Servia, Poland, Luxemburg, the United States, Ar- 
gentina, Canada, Australasia, Ireland, and England and Wales. 
The relation of agriculture and of the farmer to the railways is 
discussed and recommendations offered. 

ORGANIZATION OF GOLD MINING BUSINESS, THE- 

With Specimens of the Departmental Report Books 
and the Account Books. By Nicol Brown. Fo. Price, 
$10.00. 

The object of the author is to so systematize the records of the 
working or technical end of the commercial departments as to 
make the whole system of dapartmental reports intelligible to 
every officer or Board of Directors. The relation of each of a 
complete set of books is shown by a diagrammatic arrangement, 
with full size sample pages of books and other forms. 



30 What to Read on Business 

PRINCIPLES OF MINING— Valuation, Organization and 
Administration. By Herbert C. Hoover, Member of 
the American Institute of Mining Engineers, etc. New 
York, 1909. 8vo, vii+199 pages. Price, $2.50. 

Valuation of copper, gold, lead, silver, tin and zinc lode mines — 
of interest to the engineer and manager. The development, equip- 
ment, output, administration and risk of mining enterprises are 
dealt with in detail. This book should also be a part of the mine 
owner's or manager's library. 

SHIPPING OFFICE ORGANIZATION, MANAGEMENT 
AND ACCOUNTS-By Alfred Calvert, Shipping 
Trade Expert. London. 8vo, viii4-203 pages. Price, 
$2.00. 

Describes the methods of securing orders, getting in patterns, 
circularizing foreign firms, conditions of sale, fulfilling contracts, 
making up and packing goods for shipment, arranging for insur- 
ance, shipment and freight, chartering of vessels, pricing and in- 
voicing the goods, preparing the bills of lading, etc., etc.^ The 
book contains many and varied English shipping documents in. fac- 
simile. 

UNIVERSITY ADMINISTRATION— By Charles W. Eliot. 
Boston, 1908. 8vo, 266 pages. Price, $1.50; postage 
15 cents. 

The various bodies governing American universities and sys- 
tems of administration and instruction are described and their 
relation to one another explained, beginning with the university 
trustees. The qualities of the members of the faculty and of the 
deans, the work of the committees, libraries and collections, and 
many other features of administration are discussed. 



Railway Management 



Theoretical discussions of transportation problems are 
not included here. A complete list of such books will be 
sent on request. 

AMERICAN INLAND WATERWAYS -Their Relation to 
Railway Transportation and to the National Welfare ; 
Their Creation, Restoration and Maintenance. By 
Herbert Quick. New York, 1909. 8vo, xx+241 pages. 
Price, $3.50. 

A study and criticism of our water highways and a comparison 
with similar means of transportation abroad ; the relation of water- 
ways to the national resources, the question of their restoration 
and maintenance are ably discussed and illustrated by 80 cuts and 
a map. 

AMERICAN RAILWAY TRANSPORTATION— By Emory 
R. Johnson, Ph.D., Professor of Transportation and 
Commerce in the University of Pennsylvania ; Member 
of the Isthmian Canal Commission 1899 to 1904. New 
York, 1908. 8vo, xvi+434 pages. Price, $1.50. 

An able treatise on the subject, which the author begins with a 
brief discussion of the economic significance of transportation. He 
then describes the American trunk-line railroads, treating in Part 
I of their origin and evolution, their present grouping and finances. 
Part II is devoted to a description of the various services per- 
formed by railroads and to accounts and statistics. Parts III and 
IV discuss the relations of railways to one another, to the public, 
and to the state. Several statistical tables, illustrations and 14 
maps serve to elucidate the subject. 

AMERICAN RAILWAYS-By Edwin A. Pratt. Reprinted 
with additions from ''The Times." London, 1903. 
8vo, vii+309 pages. Price, $1.25. 

The American railways are considered here from the English 
point of view, the author being an Englishman; he compares fre- 
questly the transportation systems and conditions of the two coun- 
tries. The book is not too technical, though it contains some 
charts and statistical tables. 

AMERICAN WATERWAYS— (For particulars, see page 

55.) 

31 



32 What to Read on Business 

COMMERCE AND TRANSPORTATION- (For particulars, 

see page 54.) 

ECONOMICS OF RAILWAY OPERATION-By M. L. 

Byers, C.E., Chief Engineer, Maintenance of Way, 
Missouri Pacific Railway. New York, 1907. 8vo, 672 
pages. Price, buckram, $5.00. 

A general outline of the mechanism of railway operation as it 
is carried on to-day and of the principles which have governed in 
producing the form this mechanism has assumed and which under- 
lie its economic use, in seven parts: (i) Organization; (2) Em- 
ployment, Education and Discipline of Forces; (3) Accounts and 
Accounting; (4) Reports; (5) Economic Operation: General 
Maintenance of Way and Structures, Machinery Department 
Operation, Transportation Freight Traffic Department, Other De- 
partments; (6) Analysis of Operations and Control of Expenses; 
(7) Betterments, A valuable reference book for railway en- 
gineers and operating men. 

ECONOMICS OF RAILROAD CONSTRUCTION, THE-By 

Walter Loring Webb, C.E., Member, American Society 
of Civil Engineers; Member, American Eailway En- 
gineering and Maintenance of Way Association; As- 
sistant Professor of Civil Engineering in the Univer- 
sity of Pennsylvania. Ncav York, 1906. 8vo, viii+339 
pages. Price, $2.50. 

A study of railroad economics from the standpoint of the con- 
structing or operating engineer. Three phases of the problem are 
discussed: (i) financial and legal, dealing with statistics, or- 
ganization, capitalization and valuation; (2) operating elements 
of the problem, viz., operating expenses, motive power, economics 
of car construction and track; the balance of Part II and Part III 
deal with the more technical elements, such as distance, curvature 
and grading. 

ELECTRIC RAILWAY TRANSPORTATION- (For par- 
ticulars, see page 55.) 

ELEMENTS OF RAILWAY ECONOMICS, THE-By V. M. 

Ackworth, M.A. Oxon, Barrister-at-Law. Oxford, 
1905. 12mo, 159 pages. Price, 70 cents; postage 5 
cents. 

"The object of this book is to consider the railways and railway 
business from the economic point of view." The author deals 
with the following phases of railway management: Capital, ex- 
penditure, income and charges, and concludes with a chapter on 
classification and rates — the interference of Parliament (English). 



What to Read on Business 33 

ELEMENTS OP TRANSPORTATION-A Discussion of 
Steam Railroad, Electric Railway and Ocean and In- 
land Water Transportation. By Emory R. Johnson, 
Ph.D., Professor of Transportation and Commerce in 
the University of Pennsylvania ; Member of the Isth- 
mian Canal Commission, 1899 to 1904; Author of 
** American Railway Transportation" and *' Ocean and 
Inland Water Transportation." New York, 1909. 
12mo, xvii+360 pages. Price, $1.50. 

The four parts of the book treat of the four means of trans- 
portation respectively: steam railway, electric railway, ocean and 
inland water transportation. A brief historical review of their 
development is followed by an excellent description of the re- 
spective methods of carrying on business and by a discussion of 
all questions pertaining to the system, such as rates, finances, 
passenger, freight and mail service, competition, consolidation, and 
the future outlook. The descriptions are accompanied by numerous 
illustrations and 20 maps. 

OCEAN AND INLAND WATER TRANSPORTATION -By 

Emory R. Johnson, Ph.D., Professor of Transportation 
and Commerce in the University of Pennsylvania. 
New York, 1906. 12mo, xxii+395 pages. Price, $1.50. 

A treatise on the economics of transportation by water. The 
bulk of it, Book I, deals with the system of ocean transportation, 
its history, its four kinds of services, viz., freight, passenger, 
mail and express, and with the relation of the carriers to one 
another, to the public and to the government. The condition of 
the American mercantile marine and of the shipbuilding industry 
and the question of government aid are also considered. Book II 
describes the organization, equipment and traffic of canal, river 
and lake transportation in the United States. The definitions of 
terms used in this industry and the numerous illustrations, maps, 
charts and tables make it a valuable text-book for the student. 

OCEAN CARRIER, THE— A History and Analysis of the 
Service and a Discussion of the Rates of Ocean Trans- 
portation. By J. Russel Smith, Ph.D., Assistant Pro- 
fessor of Industry in the Wharton School of Finance 
and Commerce, University of Pennsylvania. New 
York, 1908. 12mo, xi+344 pages. Price, $1.50. 

An economic study dealing with two phases of ocean transporta- 
tion : the service and the rates. The development, organization and 
routes of steamship lines on the Atlantic and Pacific Oceans, and 
of the coasting trade form the topic of the first part. Part II 
contains a discussion of the factors affecting ocean traffic freight 
rates, and of the control of Atlantic rates. 



34 What to Read on Business 

PRINCIPLES OF RAILWAY STORES MANAGEMENT, 
THE— By William Oke Kempthorne, Chief Store- 
keeper, Nigerian Government Railways, West Africa. 
London, 1907. 8vo, vii+268 pages. Price, $4.00. 
A practical text-book on the management of the stores depart- 
ment of an English railway, dealing with (i) the staff, (2) the 
purchase department (the Indent System), (3) storekeeping de- 
partment, (4) the accounting department and (5) the inspection 
department, and giving numerous useful forms. Of special interest 
to railroad accountants, storekeepers and superintendents. 



RAILROAD ADMINISTRATION-By Ray Morris, M.A., 

Managing Editor of the ** Railway Age Gazette." 

New York, 1910. 8vo, x+309 pages. Price, $2.00; 

postage, 20 cents. 

A study of the organization of a railway and of the executive 

work involved in building, financing and operating a railroad. 

Various types of organization are considered and compared; to 

the public relations of a railroad one chapter is devoted. The 

French and British organizations are also described. Perhaps the 

best book on the subject now in print. 

RAILROAD FREIGHT RATES IN RELATION TO THE 
INDUSTRY AND COMMERCE OF THE UNITED 
STATES— By Logan G. McPherson, Lecturer on 
Transportation, Johns Hopkins University ; Author of 
''The Working of the Railroads.'' New York, 1909. 
8vo, xi+441 pages. Price, $2.25. 

An exhaustive discussion of every phase of the railway freight 
rate problem. The development of its present structure and its 
relation to the agriculture, industry and commerce of the country, 
are gone into and traced from the early beginnings. The public 
sentiment and the legislation of 1887 and 1904, the development 
of the freight service, classification of rates, the rate wars and 
traffic agreements are dealt with from a practical and impartial 
point of view. 

RAILROAD TRAFFIC AND RATES-By Emory R. John- 
son, Ph.D., Professor of Transportation and Com- 
merce, University of Pennsylvania, and Grover I. 
Huebner, Ph.D., Professor of Transportation and 
Commerce, University of Pennsylvania. New York, 
1911. 2 vols. 8vo, xviH-524 pages and x+448 pages. 
Price, $5.00. 

A practical reference book for railway men, containing detailed 
information regarding the intricate work of those who have to 
do with railroad traffic and with rate-making. Volume I deals 



What to Read on Business 35 

with the freight traffic, its sources, organization, management, clas- 
sification and rates. Passenger, express and mail services form 
the subject of the second volume. The Railway Act of 1910 and 
the decision of the Interstate Commerce Commission in the Reno, 
Nevada, rate case, are found in the appendices. The book is pro- 
fusely illustrated with forms, maps and charts. 

RAILWAY TRANSPORTATION-A History of Its Eco- 
nomics and of Its Relation to the State. Based with 
the Author's Permission upon President Hadley's 
* * Railroad Transportation ; Its History and Its Laws. ' ' 
By Charles Lee Raper, Professor of Economics, Dean 
of the Graduate School, University of North Carolina. 
New York, 1912. Crown 8vo. Price, $1.50; postage, 
15 cents. 

The standard treatise, written by Mr, Hadley in 1885, has been 
brought down to the present moment and entirely revised. The 
history of the laws of railway transportation is given from the 
beginning and their development traced so as to throw light upon 
the present management and regulation of railways. 

RAILWAY AND TRAFFIC PROBLEMS- (For particulars, 

see page 55.) 

RAILWAY ORGANIZATION AND WORKING-A Series 
of Lectures delivered before the classes of University 
of Chicago. Edited by Ernest Ritson Dewsnup. Chi- 
cago, 1906. 8vo, xH-498 pages. Price, $2.00. 

A compilation of special lectures delivered before the University 
Classes in railway transportation. Among the subjects treated by 
various authorities are: The Passenger Department, by Percy S. 
Eustis, Passenger Traffic Manager of the C, B. & Q. R. R. ; The 
Problem of Handling Less-than-carload Freight Expeditiously and 
Economically at Terminal Stations, by Nelson W. Pierce, Local 
Freight Agent, Chicago, of the C. M. & St. P. Ry.; Duties of a 
Controller, or Chief Accounting Officer, by F. Nay, General Au- 
ditor, C, R. I. & P. Ry. The book contains several diagrams. 

RAILWAY RATE THEORIES OP THE INTERSTATE 
COMMERCE COMMISSION-By M. B. Hammond, 
Professor of Economics and Sociology, Ohio State 
University. Cambridge, 1911. 8vo, vi+200 pages. 
Price, $1.00 ; postage, 9 cents. 

From a study of the decisions of the Interstate Commerce Com- 
mission handed down during the years 1887 to 1906 the author 
seeks to discover the principles of railway rate-making evolved 
from its experience and followed by its members, whenever not 



36 What to Read on Business 

enjoined or overruled by the courts. The various factors in rate 
making, viz., value of commodity, cost of service, distance, corn- 
petition, class interests and investment, are explained and their 
practical application discussed. 

SCIENCE OF RAILWAYS, THE-By Marshall M. Kirk- 
man. 17 vols, and 3 portfolios. New York, 1907-1911. 
8vo, xxx+8872 pages. Price, 17 vols., $36.00. 

A description of the methods and principles governing the busi- 
ness of railways. Every phase of railroad construction: capitaliza- 
tion, maintenance, operation, rate-making, management, financing 
and administration, is treated in an exhaustive manner by the 
author, who has received the assistance of experts. 

The scope of the series and the prices of the separate 
volumes are as follows : 

The Locomotive and Motive Power Department. $3.50 

Engineers' and Firemen's Handbook 5.00 

Airbrake— Construction and Working. 6.00 

Shops and Shop Practice, 2 vols 10.00 

Cars — Construction, Handling and Supervision. . 7.50 

Organization of Railways and Financing 3.50 

Passenger, Traffic and Accounts 5.00 

Freight, Traffic and Accounts 6.00 

Building and Repairing Railways 7.00 

Operating Trains 6.00 

Electricity Applied to Railways 5,00 

Locomotive Appliances 6.00 

Collection of Revenue 3.50 

General Accounts and Cash 3.50 

Safeguarding Railway Expenditures 6.00 

Railway Rates and Government Ownership 2.50 

Locomotive Portfolio 5.00 

Car Portfolio 5.00 

Airbrake Portfolio 5.00 

SCIENTIFIC MANAGEMENT AND RAILROADS-Being 

Part of a Brief Submitted to the Interstate Commerce 
Commission. By Louis D. Brandeis. New York, 1911. 
8vo, 92 pages. Price, $1.00. 

The author seeks to show, by facts proved in industries which 
differ fromi the railways in outward form but not in principles 
essential to the application of scientific management, that there still 



What to Read on Business 37 

exist great possibilities of economy in the conduct of railways. 
These, he says, would be attained by the introduction of scientific 
management thus increasing net earnings without resorting to an 
increase in rates. 

STRATEGY OP GREAT RAILROADS, THE-By Frank H. 
Spearman. New York, 1908. 12mo, 287 pages. Price, 
$1.50 ; postage, 12 cents. 

In a pleasing style the author gives an insight into the working 
of the great American railroad systems from their beginning to 
the present day, including the Vanderbilt, Pennsylvania, Harriman, 
Gould, Hill, Rock Island, Atchison, Chicago & Northwestern sys- 
tems, with numerous maps. A chapter deals with the rebuilding 
of the Chicago & Alton Railway. 

TRANSPORTATION IN EUROPE-By Logan G. MePher- 
son, Lecturer on Transportation at the Johns Hopkins 
University. New York, 1910. 12mo, iv+285 pages. 
Price, $1.50; postage, 12 cents. 

A good description of the transportation conditions in England 
and on the continent of Europe, covering both waterways and 
railroads, the development of passenger and freight traffic, and 
the effects of government administration. 

WHEN RAILROADS WERE NEW-By Charles Frederick 
Carter. With Introductory Note by Logan G. Mc- 
pherson. New York, 1910. 8vo, xiv+324 pages. 
Price, $2.00; postage, 16 cents. 

An account of America's pioneer railroads and of the men who 
built them. The early days and developments of the Erie, of the 
Pennsylvania Railroad and of the B. & O., the genesis of the 
Vanderbilt system, the building of the first transcontinental rail- 
way and of the Canadian Pacific, are described in a vivid and 
interesting manner. 

WORKINGS OF THE RAILROADS, THE-By Logan G. 
McPherson, Lecturer on Transportation at Johns Hop- 
kins University. New York, 1907. 12mo, 282 pages. 
Price, $1.50; postage, 13 cents. 

An elementary discussion of the various departments of railway 
organization and administration, their development, working and 
interrelation. The last chapter deals with the relations of the 
railroads to the public and to the state. 



Advertising and Selling 



ADS. AND SALES— By Herbert Newton Casson. Chicago, 
1911. 8vo, vii+167 pages. Price, $2.00. 

An interesting study of advertising and selling from the stand- 
point of the principles of efficiency underlying scientific manage- 
ment. Chapter headings: Can the principles of efficiency be ap- 
plied to sales?; Efficiency salesmanship; A sales campaign; — how 
to start it; Face to face s^alesmanship ; The evolution of advertis- 
ing; The weak side of advertising; The building of an advertise- 
ment; An analysis of current advertising; The future of adver- 
tising; Public opinion; The professional outsider. 

ADVERTISERS' CYCLOPEDIA OP SELLING PHRASES, 

THE-William Borsodi, Editor. New York, 1909. 

4to, 1,360 pages. Price, leather, $15.00. 
A compilation of advertisements, phrases and suggestions from 
the pens of several writers, useful to the advertising writer and 
business man. Numerous illustrations are found in the text. 

ANALYTICAL ADVERTISING-By W. A. Shryer. De- 
troit, 1912. 12mo. Price, $3.00. 

A new and interesting book on the theory of advertising and its 
practical application. The first eight chapters are devoted to 
advertising psychology. A portion of the book discusses the 
relative merits of different sized copy, and actual results and 
proportional costs of different sized space are given from numerous 
actual tests, pictures of the copy being reproduced. A line is 
given on several hundred different publications. 

ART AND LITERATURE OP BUSINESS, THE-By C. A. 

Bates. New York, 1902. 6 vols. 2,221 pages. Out 
of print. 

This is in reality an encyclopedia of advertising. The last volume 
is devoted to an exhaustive index. 

ART AND SCIENCE OF ADVERTISING, THE-By George 
French. Boston, 1909. 8vo, 291 pages. Out of print. 

It is the aim of the author to state the fundamental principles of 
advertising, its theory and science, its moral and esthetic elements, 
dwelling less on its practical phases. The subject of personal con- 
tact, of attraction, suggestion, and assertion, of optics and adver- 
tising, of the art of writing an advertising copy, of the printing and 
type in advertising, are taken up and discussed. The book contains 
several good illustrations which, ihowever, do not bear directly on 
the text. 

38 



What to Read on Business 39 

ART OF SELLING, THE-By Arthur Frederick Sheldon, 
Formulator of the Science of Business Building, and 
Editor of the "Business Philosopher.'' 1911. 12mo, 
183 pages. Price, $1.25. 

An elementary text-book for business colleges and students. The 
subject matter is divided into 50 lessons, each followed by ques- 
tions and exercises. Besides the general principles of selling the 
book deals with retail, wholesale and specialty selling, and contains 
chapters on selling by letter and by advertising. 

BANKING PUBLICITY-By Francis R. Morison. New 
York, 1904. 164 pages. Price, $1.00. 

A useful manual on the art of advertising the business of financial 
institutions; gives practical illustrations of wording and typo- 
graphical arrangement of advertisements and forms of "follow-up" 
letters in the various departments of a bank. 

BUSINESS OF ADVERTISING, THE-By Clarence Moran, 
of the Inner Temple, Barrister-at-Law. London, 1905. 
12nio, x+191 pages. Price, $1.00. 

An outline of the history and practice of advertising, of the re- 
trictions and censorship imposed, and some London laws relating 
to ads., with eleven illustrations. Mural, press, circular and pic- 
torial poster advertising are separately dealt with. The more 
modern American practice is not fully treated. 

FINANCIAL ADVERTISING-Edited and Compiled by 
William Borsodi. New York, 1909. 4to, 128 pages. 
Price, $2.00. 

An interesting collection of words, phrases, illustrated adver- 
tisements, and financial short talks, as used by banks, trust com- 
panies and other financial institutions. 

FINANCIAL ADVERTISING-For Commercial and Sav- 
ings Banks, Trust, Title Insurance, and Safe Deposit 
Companies, Investment Houses. By E. St. Elmo 
Lewis, Advertising Manager, Burrough's Adding Ma- 
chine Company. Illustrated. Indianapolis, 1908. 992 
pages. Price, $5.00. 

An exhaustive treatise on the theory and practice of advertising 
for a banker. The subject is approached from a scientific point of 
view, and treated in all its theoretical and practical aspects. The 
numerous illustrations and the specimens of ads. for various cases 
of banking business are very instructive; the various means of 
successful publicity and the art of writing advertisements are well 
discussed. 



40 What to Read on Business 

GINGER TALKS-By W. C. Holman. 1910. 12mo, 206 
pages. Price, $2.00. 

A stimulating collections of ideas and pointers on the art of 
selling. It explains how to make approaches, how to secure atten- 
tion, how to overcome a salesman's difficulties, how to get business. 

HUMAN NATURE IN SELLING GOODS-By James H. 
Collins. Philadelphia, 1909. 16mo, 93 pages. Price, 
50 cents; postage, 5 cents. 

The author interestingly depicts here some of the salesman's 
every-day experiences and difficulties; obstacles, the need of 
nervous energy, competition and training. 

125 BRAIN-POWER BUSINESS MANUAL-Edited by W. 

C. Holman. 1909. 8vo, 883 pages. Price, $2.00. 

Articles by several business men dealing with salesmanship in 
its various phases, e. g.. Necessary traits of salesman, selling a 
general line, systematizing information about a prospect, planning 
a campaign, tactics of introducing yourself, how to answer ob- 
jectionsij etc. Not of much value. 

INFLUENCING MEN IN BUSINESS-The Psychology of 
Argument and Suggestion. By Walter Dill Scott, 
Ph.D., Director of the Psychological Laboratory, 
Northwestern University. New York, 1911. 8vo, 168 
pages. Price, $1.00. 

An analysis of deliberation and suggestion. Arguments and sug- 
gestions are dififerentiated and their respective uses in influencing 
men demonstrated. Practical hints for making arguments and sug- 
gestions effective in making sales, closing deals, writing advertise- 
ments and handling employees, are given in the closing two chap- 
ters. No business man should fail to read Mr. Scott's book. 

LAW OP ADVERTISING AND SALES AND RELATED 
GENERAL BUSINESS LAW, THE-With which is 
Combined : Advertising and Sales that Develop Good- 
Will. By Clowry Chapman. 2 vols. 1908. 8vo, 685 
pages. Price, $10.00. 

An easily understood, non-technical explanation of the points of 
law referring to subjects connected with advertising and sales, incl. 
labels, packages, manuscripts, counterfeiting, domestic and foreign 
mails, trademarks, trading stamps, good-will, transportation. The 
part of the second volume, entitled "Advertising and Sales that 
Develop Good-will," is a discussion of the media, forms and 
methods of advertising and selling. It has been termed by adver- 
tising authorities "The Advertising Man's Bible." Illustrated 
with several plates in color. 



What to Read on Business 41 

MAKING HIM BUY-The Selling End of It. By Henry C. 
Lawrence. St. Louis, 1910. 8vo, 296 pages. Price, 
$2.00. 

A very helpful exposition of the art of getting business by mail. 
The book consists of two parts : Part I deals with the theory and 
comments on various practical points; in Part II there are 518 
specimen letters adapted to every possible business occasion, writ- 
ten in an informal style. A chapter is devoted to "Bonhomie Let- 
ters," which are intended to cultivate the customers' good-will and 
friendship. 

MEN WHO SELL THINGS— Observations and Experiences 
of Over Twenty Years as Travelling Salesman, 
European Buyer, Sales Manager, Einployer. By Wal- 
ter D. Moody. Chicago, 1911. 9tli ed. 12mo, 308 
pages. Price, $1.00. 

In the words of the author : "This book is an attempt to specify 
the qualifications necessary to the making of a successful salesman 
and the reasons for so many failures in the greatest profession 
on earth, the profession of salesmanship." The various qualities 
of salesmen, good and bad, are discussed and censured or recom- 
mended, in pleasing language; the salesman's relation to credits, 
to the buyer, and to the business are analyzed in the last three 
chapters. 

MODERN ADVERTISING-By Ernest Elmo Calkins and 
Ralph Holden. Illustrated. New York, 1905. 12mo, 
xvii+361 pages. Price, $1.50. 

A standard manual on advertising. The definitions and a brief 
history of the subject are followed by a practical discussion of the 
various classes of advertising and advertisers. Special chapters 
treat of the mathematics and of the mechanical details relating to 
the subject. 

NEW SALESMANSHIP, THE-By Charles Lindgren. Chi- 
cago, 1909. 12mo, 126 pages. Price, $1.50 ; half leather, 
$2.00. 
An outline of the principles and practice of salesmanship. The 
various weapons of a salesman are discussed, the art of handling 
different types of buyers gone into, and the rules for presenting, 
controlling and building the sales argument set forth, and illus- 
trated by examples from the experience of the writer. Of little 
value. 

PRACTICAL SALESMANSHIP-A Treatise on the Art of 
Selling Goods. By Nathaniel C. Fowler, Jr., Assisted 
by 29 Expert Salesmen, Sales-Managers and Prom- 



42 What to Read on Business 

inent Business Men. Boston, 1911. 12mo, xx+317 
pages. Price, $1.00; postage, 10 cents. 

A practical study and analysis of the principles and ethics of 
salesmanship. The psychology of selling, the qualifications of every 
class of salesmen, his relation to customer and employer, are dis- 
cussed by a man of experience. 

PRINCIPLES OF ADVERTISING-A Systematic Syllabus 
of the Fundamental Principles of Advertising. By 
Daniel Starch, Ph.D., University of Wisconsin, Madi- 
son, 1910. 12mo, 67 pages. Price, $1.00; postage, 
5 cents. 

A valuable booklet designed as a guide for those who wish to 
make a thorough study of the best literature on the various topics 
of advertising. 

PRINCIPLES OF PRACTICAL PUBLICITY, THE-Being 
a Treatise on * * The Art of Advertising. ' ' By Truman 
A. DeWeese. Large crown 8vo, 266 pages, with 43 
full-page illustrations. Price, $3.00. 

A comprehensive and practical treatise covering the subject of 
publicity in all its branches, showing the successful adaptation of 
advertising to all lines of business. 

PRINCIPLES OF SALESMANSHIP, DEPORTMENT AND 
SYSTEM, THE— A Text-book for Department Store 
Service. By William Ametius Corbion, Originally 
Instructor in Salesmanship, Service and Conduct in 
the John Wanamaker Store. Philadelphia, 1907. 
12mo, 380 pages. Price, $1.10. 

A text-book for the instructor in all phases of department store 
routine. The service and conduct of the individual salesmen, their 
knowledge and care of stock, also the principles and psychology of 
salesmanship are discussed in detail; the last two chapters are 
devoted to a consideration of the system in selling departments. 

PSYCHOLOGY OF ADVERTISING, THE-A Simple Ex- 
position of the Principles of Psychology in Their Re- 
lation to Successful Advertising. By "Walter Dill 
Scott, Ph.D., Director of the Psychological Labora- 
tory of Northwestern University. Boston, 1910. 2d 
ed. 8vo, 269 pages. Price, $2.00 ; postage, 15 cents. 

A valuable theoretical exposition of the psychological factors of 
advertising, with many illtistrations taken from actual practice. 
Among the subjects treated we find chapters on Appeals to the 



What to Read on Business 43 

Customer's Sympathy, on the Will, on the Habit of Reading Ad- 
vertisements, on the Psychology of Food Advertising, and on the 
Unconscious Influence in Street Railway Advertising. 

PUSHING YOUR BUSINESS-A Text-book of Advertising. 
By. T. D. MacGregor, Ph.B., of the Banker's Magazine. 
4th ed. New York, 1911. 12mo, 197 pages. Price, 
$1.25. 

In accordance with his assertion, "Advertising is by no means a 
fixed science," the author advances no theories on the subject; he 
simply gives hints on advertising in general and on financial adver- 
tising in particular. The author also devotes separate chapters to 
real estate and insurance advertising and to business letter writing, 
which he considers a part of advertising. 

RELATIVE MERIT OF ADVERTISEMENTS, THE-A 

Psychological and Statistical Study. By Edward K. 
Strong, Jr., Ph.D. 1911. Large 8vo, 81 pages. Price, 
paper, $1.00; cloth, $1.25; postage, 10 cents. 

The main object of this treatise is to determine whether psy- 
chology can be of any help in estimating the value of advertise- 
ments before they have been actually used in order to avoid a waste 
of energy and money. An affirmative reply is derived by the au- 
thor from a discussion of various experiments, such as vacuum 
cleaner, piano, breakfast food, toilet soap, Packer's tar soap, and 
other advertisements. An interesting and useful book. 

RETAIL ADVERTISING COMPLETE-By Frank Farring- 
ton. Chicago, 1910. 12mo, 266 pages. Price, $1.00. 

A practical discussion of advertising and of its value with 
numerous suggestions on the making of advertisements, on window 
trimming, on inside and outdoor, mail order and special sales 
advertising. 

SALES PLANS— Compiled and Edited by Thomas A. Bird. 
Chicago, 1906. 8vo, 282 pages. Price, $2.50. 

A collection of three hundred and thirty-three successful ways of 
getting business, including a variety of practical plans that have 
been used by retail merchants to advertise and sell goods. To the 
methods of getting business by various contests four chapters are 
devoted. The volume is suggestive and useful for the merchant 
and advertising man, 

SUCCESSFUL ADVERTISING: HOW TO ACCOMPLISH 

IT— By J. Angus MacDonald. Philadelphia, 1902. 
8vo, 400 pages. Out of print. 

A practical work for advertisers and business men, with many 
ideas and suggestions for various kinds of trades. The five divi- 



44 What to Read on Business 

sions of the books deal with: (i) Ad. building; (2) retail ad- 
vertising all the year around; (3) special features in retail adver- 
tising; (4) mail-order advertising; and (5) miscellaneous adver- 
tising. 

THEORY AND PRACTICE OF ADVERTISING, THE-A 

Simple Exposition of the Principles of Psychology in 
Their Relation to Successful Advertising. By Walter 
Dill Scott, Ph.D., Director of the Psychological Lab- 
oratory of Northwestern University. Boston, 1912. 
8vo, 240 pages. Price, $2.00 ; postage, 15 cents. 

The author discusses the principles of psychology and attempts 
to show_ their bearing upon the work of a practical advertiser. 
Association of ideas, perception, personal differences in "mental 
imagery" and its practical application, are some of the topics dis- 
cussed and illustrated by actual ads. 

TRADE ADVERTISING- 

Men's Wear Advertising, 

Tobacconist Advertising, 

Jewelry Advertising, 

House Furnishings Advertising, 

Hardware Advertising, 

Footwear Advertising, 

Grocery Advertising, 

Bakery and Confectionery Advertising. 

Edited and compiled by William Borsodi. New York, 
1909. 8vo, 128 pages each. Price, sold separately, 
$2.00 each. 

Each of those books is a collection of selling phrases and argu- 
ments, containing store-talk and covering practically all articles 
advertised. The illustrated department of each book has in many 
cases reproductions of ads. actually used by dealers with success. 

2,000 POINTS FOR FINANCIAL ADVERTISING -By T. 

D. McGregor, Author of *' Publishing Your Business." 
New York, 1912. 12mo, 137 pages. Price, $1.50. 

The purpose of the book, as stated in its introduction, Is to 
provide a handy compendium of ideas and phrases suitable for use 
in the preparation of financial advertising matter. A few general 
remarks on financial advertising are followed by chapters of 
savings bank, commercial bank, trust company, safe deposit 
and investment advertising. A helpful manual for those preparing 
advertising matter or soliciting business for financial institutions. 



Business Psychology 



ART OP HANDLING MEN, THE-By James H. Collins. 
Philadelphia, 1910. 16mo, 143 pages. Price, 50 cents ; 
postage, 5 cents. 

An interesting discussion of the principles and methods of 
handling men, useful to the business man. The problems of wel- 
fare work, and of the loan shark, are also dealt with. 

BRAIN POWER FOR BUSINESS MEN-By Annie Payson 

Call. Boston, 1911. 16mo, 124 pages. Price, 75 

cents; postage, 5 cents. 

A stimulating little book for every business man, discussing the 

business rush and worries, the strain of competition and debt, 

and the remedy which would result in increase of brain power. 

ESSENTIAL ELEMENTS OF BUSINESS CHARACTER- 

By Herbert Stockwell. New York, 1911. 12mo, 142 
pages. Price, 60 cents; postage, 6 cents. 

An analysis of the various traits of business character, as the 
author has seen them in successful business men of his acquaint- 
ance. Among the several elements discussed in a practical and 
interesting way are: Business organization, knowledge, energy, 
reliability and sentiment. 

HOW BRAIN POWER WINS BUSINESS SUCCESS-A 

Concentrated Course of Instruction in Using the 
Masterful Will and Winning Personality in Business 
Conduct. By Frank Channing Haddock. Minne- 
apolis, 1911. 12mo, 51 pages. Price, $1.00. 

A lecture in two parts. Part I gives an analysis of business- 
building power and outlines three methods for the developing of 
business mentality. The practical use of the developed brain power 
as applied to different kinds of business, is illustrated in Part II. 
The author differentiates the types of will of the manufacturer, 
the pubhsher, the jobber, the merchant, the manager, the clerk, 
the correspondent, the canvasser, the advertiser and the promoter, 
and suggests methods for the development of their respective 
qualities. 

HUMAN MACHINE! THE-By Arnold Bennett. New York, 
1911. 12mo, 123 pages. Price, 75 cents; postage, 7 
cents. 

This is one of the author's "pocket philosophies," in fact, a book 
on applied psychology. In a fresh and interesting style he takes 

45 



46 What to Read on Business 

up various traits of human nature and discusses the principles 
underlying human conduct and expresses thoughts that make a 
man reach up to his higher self under headings like the following: 
Taking oneself for granted; The brain as a gentleman-at-large ; 
The first practical step; Habit-forming by concentration; What 
"living" chiefly is; Success and failure. 

IMAGINATION IN BUSINESS-By Lorin P. Deland. New 
York, 1909, 12ino, 108 pages. Price, 50 cents ; postage, 
5 cents. 

A collection of interesting anecdotes drawn from the author's 
own experience, showing how he has solved many puzzling busi- 
ness problems. Interesting and full of suggestions. 

INCREASING HUMAN EFFICIENCY IN BUSINESS-By 

Walter Dill Scott, Professor of Psychology and Di-. 
rector of Psychological Laboratory, Northwestern 
University. Evanston, 111., 1911. 12mo, vi+339 pages. 
Price, $1.25 ; postage, 10 cents. 

A valuable contribution to the psychology of business. The 
author contends that human efficiency is a variable quantity and 
that by the application of psychological principles to business great 
improvements can be secured. The part which imitation, com- 
petition, loyalty, concentration, wages, habit and relaxation play 
in constituting human efficiency in work are then considered. An 
interesting volume for every business man. 

INFLUENCING MEN IN BUSINESS-By Walter Dill 
Scott. (For particulars, see page 40.) 

MENTAL EFFICIENCY-By Arnold Bennett. New York, 
1911. 12nio, 119 pages. Price, 75 cents; postage, 7 
cents. 

Another of the pocket-philosophies of the author, this one dwell- 
ing on the conservation of mind. He asserts that a systematic 
mind is not — as is usually supposed — a natural characteristic, but 
the product of concentration which in turn is the result of will- 
power. He shows, then, how the latter is to be developed. 

POWER FOR SUCCESS-By Frank Channing Haddock, 
M.S., Ph.D. 1912. 8vo, xiii+450 pages. Price, $10.00. 

An exposition of a "system" for the development of the art of 
personal influence. In twenty-eight lessons the author explains 
elaborately his methods of self-culture, mental, moral, physical, 
and psychic, which in his opinion are the foundation of success in 
business. 



! 



What to Read on Business 47 

POWER OF WILL— A Practical Companion-Book For Un- 
foldment of Selfhood through Direct Personal Culture. 
By Frank Channing Haddock, Ph.D. 12th ed. 1912. 
8vo, xiii+387 pages. Price, $3.00. 

One of the eight volumes of the "Power-Book Library." Its 
contents are divided into five parts, viz. : The Will and Success ; 
the Will and Sense-Culture ; Mental Regime ; Destruction of Habit ; 
Contact with Other People. The human will is discussed and a 
training outlined which, "persistently followed, is certain to give 
to the Will mighty power and to enlarge and enrich the person." 

PSYCHOLOGY OF ADVERTISING, THE-By Walter Dill 

Scott. (For particulars, see page 42.) 

THOUGHTS ON BUSINESS-By Waldo Pondray Warren. 
Chicago. 12mo, 1st series (1907), 237 pages; 2nd 
series (1908), 208 pages. Price, $1.25 each. 

A collection of editorials on business conduct which should 
prove decidedly useful and stimulating to employer and employee 
alike. "Thoughts on Business" is an apt title. 



Economic Principles and Business 
Education 



Only a few books of especial value to the practical business 
man are listed. Complete information as to books in the field 
will be furnished on request. 



BUSINESS AND EDUOATION-By Frank A. Yanderlip, 
President of the National City Bank, New York. 
New York, 1907. 12mo, 563 pages. Price, $2.00. 

A series of articles and addresses written or delivered by tiie 
author on various occasions and dealing directly or indirectly with 
business affairs. The first five articles are on commercial educa- 
tion ; the others discuss current topics relating to industry, foreign 
trade, banking or currency. The title aptly describes the contents 
of the book. 

ECONOMICS (Briefer Course)— By Henry Eogers Seager, 
Professor of Political Economy in Columbia Univer- 
sity. New York, 1909. 12mo, xii+476 pages. Price, 
$1.75. 

A treatise on economics, specially well adapted to the needs 
of schools. The first half is theoretical, though clear and con- 
cise; the second part deals with practical economic problems, such 
as : The tariff question, labor problems, monopolies, the railroad 
and trust problems in the United States. 

HIGHER EDUCATION AS A TRAINING FOR BUSINESS, 
THE— By Henry Pratt Judson, President of the Uni- 
versity of Chicago. Chicago, 1911. 12mo, 56 pages. 
Price, 55 cents. 

The author discusses the influence of college training on young 
men and its effect on their efficiency in business, and comes to the 
conclusion that, other things equal, a man will be a better business 
man for his college training. 

LECTURES ON COMMERCE-Edited by Henry Rand Hat- 
field. Small 8vo, 396 pages. Price, $1.50; postage, 
13 cents. 

Sixteen lectures delivered before the College of Commerce 
and Administration of the University of Chicago. The first is 
upon Higher Commercial Education, by Professor Laughlin; the 
others are upon Railways, Trade and Industry, and Banking and 



What to Read on Business 49 

Insurance, by prominent men of aiifairs. Some of the questions 
discussed are Railway Management and Operation, Railway Mail 
Service, The Steel Industry, The Commercial Value of Advertis- 
ing, The Credit Department in Modern Business, Methods of 
Banking, Foreign Exchange, and Fire Insurance. 

OUTLINES OP ECONOMICS-By Richard T. Ely, Ph.D., 
LL.D., Professor of Political Economy in the Univer- 
sity of Wisconsin. Revised and Enlarged by the Au- 
thor and Thomas S. Adams, Ph.D., Professor of Politi- 
cal Economy in the University of Wisconsin ; Max O. 
Lorenz, Ph.D., Assistant Professor of Political Econ- 
omy in the University of Wisconsin, Deputy Commis- 
sioner in the Wisconsin Bureau of Labor and Indus- 
trial Statistics; Allyn A. Young, Ph.D., Professor of 
Economics in Leland Stanford Junior University. New 
York, 1910. 12mo, xiii+700 pages. Price, $2.00. 

A standard text-book for the advanced student and business man, 
with questions and references at the end of every chapter. The 
four books, into which the volume is divided, treat : (i) of the 
nature, characteristics and evolution of economic society in general 
and that of the United States in particular; (2) of the principles 
and problems, viz., consumption, production, value and exchange, 
distribution, and the relation of the state to industry; (3) of 
public finance; (4) of the history of economic thought from the 
ancient world, through the Middle Ages, to our days. 



PRINCIPLES OP ECONOMICS-By F. W. Taussig, Henry 
Lee Professor of Economics in Harvard University. 
2 vols. New York, 1911. 8vo, xxxv+547 pages (1st 
vol.), xviii+573 pages (2d vol.). Price, $4.00. 

"I have tried," says the author in the preface, "in this book to 
state the principles of economics in such form that they shall be 
comprehensible to an educated and intelligent person who has 
not before made any systematic study of the subject." The book 
deals chiefly with the industrial conditions of modern countries, 
especially with those of the United States, and discusses ably every 
important problem of our society, including the problems of labor, 
of economic organization and of taxation. Up to date and inter- 
esting. 



Economic Problems— Trusts, the Tariff, 
Prices, Industrial Depressions, Etc. 



Only a few books of especial interest to the business man 
are listed. More complete information on books in these 
fields will be furnished on request. 



COMPARISON OP THE TARIFFS OF 1897 AND 1909 IN 
PARALLEL COLUMNS -Prepared by William W. 
Evans, a Clerk of the Committee on Ways and Means, 
House of Representatives. Washington, 1910. 8vo, 
254 pages. 

The book shows the classifications, rates of duty and sections of 
the Act of July 24, 1897 (Dingley Tariff), and the Act of August 
5, 1909 (Payne Tariff), in parallel columns, followed by an ex- 
haustive index. 

CONTROL OF TRUSTS, THE— An Argument in Favor of 
Curbing the Power of Monopoly by a Natural Method. 
By John Bates Clark, Professor in Columbia Univer- 
sity, Author of ''The Philosophy of Wealth" and 
"The Distribution of Wealth." New York, 1901. 
x+88 pages. Price, 67 cents. 

Pointing out the benefits of centralization and the menace of 
monopolies, the author finds a remedy not in the abolition of the 
tariff, or in forcible dissolution, or regulation of prices, but in 
keeping competition alive by means of the common law aided by 
statutes. 

COST OF COMPETITION, THE-By Sidney A. Eeeve. 
New York, 1905. 8vo. Price, $2.00 ; postage, 15 cents. 

A discussion of the economic and moral evils resulting from 
the excessive commercialization of modern civilization. The author 
comes to the conclusion that the trader obtains abnormal rewards, 
part of which belongs rightfully to the producer. Illustrated with 
maps, diagrams and photographs. 

ECONOMIC CAUSES OF GREAT FORTUNES, THE-By 

Anna Youngman, Ph.D. New York, 1909. 12mo, 185 
pages. Price, $1.50. 

50 



What to Read on Business 51 

An investigation into the causes of great fortunes by examining 
in detail the methods by which the Astors, the Goulds, the "Stand- 
ard Oil" group and the "Morgan" group have gained their im- 
mense riches. In the last two chapters the author analyzes the 
facts, and the popular criticism against men of large fortunes, dis- 
cusses the probable future developments and the social service 
rendered by owners of great wealth. 



FALLACIES OP PROTEOTION-Being the Sophismes 
Eeonomique of Frederic Bastiat. Translated from the 
5th ed. of the French by Patrick James Stirling, 
LL.D., F.R.S.E., Author of "Philosophy of Trade/' 
etc. With an Introductory Note by The Right Hon. 
H. H. Asquith, M.P. New York, 1909. 8vo, 230 
pages. Price, $1.00. 

In a series of articles the author attempts to refute the arguments 
of the protectionists and to bring home to the average reader the 
final benefits of a free trade policy. 

FINANCIAL CRISES AND PERIODS OP INDUSTRIAL 
AND COMMERCIAL DEPRESSION-By Theodore 
E. Burton. New York, 1902. 12mo, ix+392 pages. 
Price, $1.40; postage, 13 cents. 

A discussion of the nature and causes of recurring economic 
disturbances and of the indications of their approach. The author 
makes also practical suggestions concerning the means of their 
prevention or mitigation. The last chapter contains a brief account 
of crises and depressions in the United States. The appendix 
quotes the opinions of several authorities, such as : Walter Bag- 
chot, W. Stanley Jevons, John W. Gilbart, and others, on the 
causes producing crises and depressions. 



GOLD PRODUCTION AND FUTURE PRICES-An Inquiry 
into the Increased Production of Gold and Other 
Causes of Price Changes, with a View to Determining 
the Future of Prices. By Harrison H. Brace, LL.M. 
1910. 8vo, viii+145 pages. Price, $1.50. 

A discussion of the most important influences, which may affect 
future average prices, beginning with a history of prices and the 
effects of increased production of the precious metals, resulting 
from technical improvements. The counteracting influences are 
also taken into consideration, and an estimate formed as to the 
future course of average prices. 



52 What to Read on Business 

INDUSTRIAL DEPRESSIONS- Their Causes Analyzed and 
Classified with a Practical Remedy for Such as Result 
from Industrial Derangements or Iron the Barometer 
of Trade. By Geo. H. Hull. New York, 1911. 8vo, 
xiv+287 pages. Price, $2.75. 

In Part I the author discusses the generally quoted causes of 
industrial depressions, analyses them and separates the tenable ones 
from the untenable ones in Part II. In Part III we find an analysis 
of the depressions and booms from 1833 to 1907; deductions are 
then drawn and remedies proposed for the prevention of their re- 
currence. Unfortunately the author develops a theory which pre- 
vents his giving sane and impartial consideration to all phases of 
his subject. 

INDUSTRIAL EPFICIENCY-A Comparative Study of In- 
dustrial Life in England, Germany and America. By 
Arthur Shadwell, M.C., M.D. London, 1909. 12mo, 
xx+720 pages. Price, $2.00. 

An examination and comparison of the conditions under which 
industries, principally textiles and metals, are carried on in the 
three leading industrial countries, with historical notes on the rise 
and development of the local industries. The conditions discussed 
may be grouped in three divisions: (i) The factory (laws, prem- 
ises, hours, wages, compensation for injury, benevolent institu- 
tions) ; (2) the home (housing, cost of living, social conditions, 
etc.) ; (3) miscellaneous (trade unions, pauperism and thrift, edu- 
cation). An excellent book. 

MODERN INDUSTRIALISM-By Frank L. McVey, Ph.D., 
President of the University of North Dakota. New 
York, 1904. 12mo, 300 pages. Price, $1.50. 

An outline of the work and problems of the modern industrial 
organization in three parts: (i) History, (2) Industry, and (3) 
Administration. The author deals with the evolution of modern 
industry in the United States, with the rapid rise of Germany, with 
the importance of the extractive industries, systems of transporta- 
tion, forms of organization and other problems. 

MONEY AND CURRENCY— In Relation to Industry, Prices 
and the Rate of Interest. By Joseph French Johnson, 
Professor of Political Economy in New York Univer- 
sity and Dean of the School of Commerce, Accounts 
and Finance. Boston, 1905. 8vo, 398 pages. Price. 
$1,75. 



What to Read on Business 53 



The author presents his subject in a simple and practical way, 
writing — as he says — "for practical men as well as for students." 
Avoiding- technical terminology he discusses the principles of money 
and credit, their relation to prices, and kindred subjects, from a 
point of view important to the business man. Particularly inter- 
esting are the chapters on the silver question and on "fiat" money. 



MONOPOLIES AND TRUSTS-By Richard T. Ely, Ph.D., 
LL.D., Professor of Political Economy and Director 
of the School of Economics, Political Science and His- 
tory in the Untversity of Wisconsin. New York, 
1900. 12mo, xi+278 pages. Price, $1.25 ; postage, 10 
cents. 

A treatise on the economic theory of monopoly. A chapter on 
various definitions of monopoly is followed by a discussion of its 
classification and causes, of the law of monopoly price, of the 
limits of monopoly and of large scale production. The author 
winds up with an analysis of the evils and remedies of the trust 
movement. 



MONOPOLIES, TRUSTS AND KARTELLS-By Francis 
W. Hirst, of the Inner Temple, Barrister-at-Law, Late 
Lecturer of the London School of Economics. Lon- 
don, 1905. 12mo, viii+179 pages. Price, $1.00. 

Part I deals with monopolies in general and their history. Part 
II treats in separate chapters of the Kartells in Germany and 
Austria, of the American trusts and of the English trusts and 
combinations, illustrating the subjects by statistical figures. 

MUNICIPAL FRANCHISES-By Delos F. Wilcox, Chief of 
the Bureau of Franchises of the Public Service Com- 
mission for the First District of New York. 2 vols. 
1910, 1911. 8vo, 710 and 885 pages. Price, $5.00 per 
volume. 

A study of the principles governing municipal franchises and 
their practical application. The first part of Volume I deals with 
general problems, discussing the subject of acquiring franchises, 
their effect and the remedies; the second part contains an account 
of the pipe and wire franchise conditions in typical American 
cities as affecting electric light and power, telephones, telegraphs, 
water works, oil pipe lines, gas, etc. Volume II treats of trans- 
portation franchises illustrated by actual cases in large American 
cities and, in part 2, of taxation and control of public utilities. 



54 What to Read on Business 

PROBLEMS OF MODERN INDUSTRY-By Sidney and 
Beatrice Webb. 2nd ed. London, 1902. xxxii+286 
pages. Price, $2.00. 

The various problems of the modern English industry are dis- 
cussed under the following chapter headings: The Jews of East 
London ; Women's Wages ; Women and the Factory Acts ; the 
Regulation of the Hours of Labor; How to Do Away with the 
Sweating System; the Reform of the Poor Law; the Relationship 
between Co-operation and Trade Unionism; the National Dividend 
and Its Distribution; the Difficulties of the Individualism; So- 
cialism : True and False. 

PURCHASING POWER OP MONEY, THE-A Study of the 
Causes Determining the General Level of Prices, In- 
cluding an Explanation of the Rise in the Cost of 
Living between 1896 and 1910. By Irving Fisher, 
Professor of Political Economy, Yale University. New 
York, 1911. 8vo, 505 pages. Price, $3.00 ; postage, 18 
cents. 

The elements determining the increase of prices are discussed; 
the "quantity theory" of money is upheld by the author and statis- 
tically confirmed. A new plan is submitted for preventing crises 
and the evils of price movements, 

SOCIAL ENGINEERING-By Wm. H. Tolman, Ph.D., 
Director, American Museum of Safety. With an 
Introduction by Andrew Carnegie. New York, 1909. 
8vo, 400 pages. Price, $2.00; postage, 20 cents. 

A description of the social problems and solutions thereof in 
the largest industrial plants of the country. An interesting book 
for every employer of labor. Among the topics discussed are: 
Efficiency Promotion; Hygiene; Safety and Security; Profit- 
Sharing; Housing; Education; Communal or Social Betterment. 

SPECIAL VOLUMES OF THE AMERICAN ACADEMY OP 
POLITICAL AND SOCIAL SCIENCE. 

Commerce and Transportation— 1902. 4to, 163 pages. Price, 
paper, $1.00; cloth, $1.50. 

Business Management— 1903. 4to, 136 pages. Price, paper, 
$1.00; cloth, $1.50. 



What to Read on Business 55 

Business Management and Finance-— 1905. 4to, 202 pages. 
Price, paper, $1.00; cloth, $1.50. 

Federal Regulation of Corporations— 1905. 4to, 173 pages. 
Price, paper, $1.00 ; cloth, $1.50. 

Railway and Traffic Problems— 1907. 4to, 195 pages. Price, 
paper, $1.00; cloth, $1.50. 

Tariffs, Reciprocity and Foreign Trade— 1907. 4to, 226 pages. 
Price, paper, $1.00; cloth, $1.50. 

American Waterways— 1908. 4to, 229 pages. Price, paper, 
$1.00; cloth, $1.50. 

Federal Regulation of Industry— 1908. 4to, 263 pages. Price, 
paper, $1.00; cloth, $1.50. 

Tariff Revision— 1908. 4to, 205 pages. Price, paper, $1.00; 
cloth, $1.50. 

American Business Conditions— 1909. 4to, 190 pages. Price, 
paper, $1.00; cloth, $1.50. 

Electric Railway Transportation— 1911. 4to, 250 pages. 
Price, paper, $1.00 ; cloth, $1.50. 

The above volumes are reprints of articles that have appeared in 
the Annals of the American Academy. Written, as a rule, by 
eminent authors, they are authoritative and stimulating. 



STUDIES IN AMERICAN TRADE-UNIONISM -By J. W. 

Hollander and G. E. Bamett, Editors. 8vo, 380 pages. 
Price, $2.75 ; postage, 20 cents. 

Twelve papers by graduate students and officers of Johns Hop- 
kins University, the result of investigations of representative trade 
unions. Contains also chapters on Employees' Associations, the 
Knights of Labor and the American Federation of Labor. 

TARIFF AND THE TRUSTS, THE-By Franklin Pierce, of 
the New York Bar. New York, 1909. 12mo, 387 
pages. Price, $1.50 ; postage, 12 cents. 

An array of arguments and concrete facts which condemn our 
tariff. The author gives glaring examples of the inconsistencies 



56 What to Read on Business 

and oppressions of our protective system and has added also his- 
torical sketches of our own tariff history and of that of England 
and Germany, our present commercial rivals. A radical down- 
virard revision is advocated so as to secure to the people of the 
United States an equal opportunity. 



THEORY OP BUSINESS ENTERPRISE, THE-By Thor- 
stein Veblen, Assistant Professor of Political Economy 
in the University of Chicago. New York, 1910. vi+400 
pages. Price, $1.50. 

An inquiry into the nature, causes, utility and further drift of 
business enterprise from the point of view given by the business 
man's work, including in its scope the aims, motives and means that 
condition current business traffic. The cultural bearing of business 
enterprise on the economic situation are touched upon in the closing 
chapters. A highly theoretical but interesting discussion. 



TRUST PROBLEM, THE-By Jeremiah Whipple Jenks, 
Ph.D., Professor of Political Science, Cornell Univer- 
sity ; Expert Agent, United States Industrial Commis- 
sion ; Consulting Expert, United States Department of 
Labor. New York, 1900. 12mo, xiv+281 pages. 
Price, $1.00; postage, 10 cents. 

A study of industrial conditions, affecting industrial combinations, 
for the business man and student; also the effects of combinations 
on the economic, political and social conditions are described. 
Several proposed solutions to the trust problem are given in the 
appendices. The revised edition contains a chapter on "Foreign 
combinations." The most interesting and vital treatment of this 
subject yet printed. 



TRUSTS OP TO-DAY— Facts Relating to Their Promotion, 
Financial Management and the Attempts at State 
Control. By Gilbert Holland Montague, A.M. New 
York, 1904. 12mo, xviii+219 pages. Price, $1.20. 

The development of industrial combination in various industries 
is traced from the beginning. The advantages and the evils of com- 
binations are thoroughly and clearly analyzed and illustrated by 
numerous actual examples. The author then takes up the history 
of anti-trust legislation and advances suggestions for a remedy 
and solution of the trust problem. 



What to Read on Business 57 

TRUSTS, POOLS AND CORPORATIONS-Edited with an 
Introduction by William Z. Ripley, Ph.D., Professor 
of Economics, Harvard University. 1905. 8vo, 
xxx+477 pages. Price, $1.80. 

A text and reference book on the trust problem, applying the 
"case system." A number of important cases beginning with the 
early period of pooling are described by several eminent economists, 
such as J. W. Jenks, Edward S. Meade, Charles J. Bullock and 
others, based on the legal documents. The legal pronouncement 
of the case is quoted and analyzed; a few chapters are devoted to 
a discussion of trust control. Among the cases dwelt upon are: 
The Michigan Salt Association; Development of the Whiskey 
Trust; The United States Steel Corporation's Bond Conversion; 
United States Shipbuilding Company, and the Northern Securities 
Company case. 



Periodicals and Encyclopedias 



ADVERTISERS* CYCLOPEDIA OP SELLING PHRASES 

—By William Borsodi. (For particulars, see page 38.) 

ADVERTISING AND SELLING-New York. Monthly. 
Yearly subscription, $2.00; Canada, $2.50; Foreign, 
$3.00. Current. 

A magazine which contains many highly interesting and valuable 
articles. It is of interest to executives in other departments, as 
well as in advertising and selling. 

AMERICAN INDUSTRIES— The Manufacturers' Magazine. 
New York. Monthly. Yearly subscription, $1.00. 
Current. 
Published in the interest of manufacturers and open-shop ideas. 

ART AND LITERATURE OF BUSINESS, THE-By C. A. 

Bates. (For particulars, see page 38.) 

BUSINESS MAN'S LIBRARY, THE-8 vols. Chicago, 1911. 
8vo. Price, $21.00. 

A collection of excellent articles on business written by several 
authors. The volumes deal with various topics such as: Credits 
and collections, business correspondence, cost of production,^ buy- 
ing, organizing a factory, employer and employee, personality in 
business, and accounting and office methods. 

BUSINESS PHILOSOPHER, THE-Monthly. Yearly sub- 
scription, $2.00; Canada, $2.25; foreign, $2.50. Cur- 
rent. 

A magazine devoted to salesmanship and, as its title indicates, 
to topics referring to the moral and philosophical side of business. 

CAXTON, THE— A Magazine for Quality Folks. Monthly. 
Yearly subscription, $1.00. Current. 

A magazine for business men. The articles appearing therein 
are chiefly inspirational. 

S8 



What to Read on Business 59 

DAILY CONSULAR AND TRADE REPORTS-Issued by 

the Bureau of Manufactures, Department of Com- 
merce and Labor. Current. 

Containing the daily reports of the American consular agents 
from all over the world. Of special interest to exporters. Dis- 
tributed gratis to those interested. 



ENGINEERING MAGAZINE, THE-MontMy. Yearly sub- 
scription, $3.00. Current. 

A valuable magazine for the executive in every line of business ; 
contains frequently excellent articles on management and efficiency. 

EXPORTERS' ENCYOLOPEDIA-Eiglith (1912) Edition. 
950 pages. Price, $5.00 (including Monthly Correc- 
tions and The Exporters' Review for the Calendar 
Year) . 

A valuable reference book for every merchant and manufacturer 
making export shipments. From among the innumerable points 
of useful information on practically every subject connected with 
export trade, we may single out the following: The shipping 
routes from the United States to foreign ports; every foreign 
port to which through bills of lading are issued; the consular 
regulations and charges in connection with export shipments; the 
regulations of steamship companies applying to marking, packing, 
etc.; the area, population, imports, exports, industries, etc., of 
every foreign country; the least cost at which a shipment can be 
made to any foreign port. 

HANDY CYCLOPEDIA OF BUSINESS, THE-Compiled 
by Harrie Goldman, Public Accountant and Auditor. 
Cincinnati, 1911. 8vo, 249 pages. Price, $2.50. 

A compilation of definitions, short articles, glossaries, tables and 
forms of the most varied kind on subjects connected with busi- 
ness; such as accounting, law, advertising, banks, investments, in- 
terest, negotiable instruments, etc., etc. 

INDUSTRIAL ENGINEERING AND THE ENGINEERING 

DIGEST — Monthly. Yearly subscription, $2.00; 
Canada, $2.35; foreign, $2.60. Current. 

Of general interest on account of the articles on scientific 
management that frequently appear in the magazine. 



6o What to Read on Business 

JUDICIOUS ADVERTISING AND ADVERTISING EX- 
PERIENCE— Chicago. Monthly. Annual subscrip- 
tion, $1.00. Foreign subscription, $1.50. Current. 

A magazine of general advertising principles. 

MODERN METHODS— ''A Monthly Magazine for Men in 
and On the Way to Executive Positions." Yearly 
subscription, $1.00. Current. 

Sometimes contains articles useful to bookkeepers and office 
managers. 

MONTHLY SUMMARY OF COMMERCE AND FINANCE 
OF THE' U. S.— Department of Commerce and Labor. 
A statistical resume of each month. 

PRINTERS' INK— A Journal for Advertisers. Weekly. 
Yearly subscription, $2.00; foreign, $3.00. Current. 

The standard periodical publication for advertisers and business 
men interested in advertising and selling. 

RAILWAY AGE GAZETTE-New York. Weekly. Annual 
subscription, $5.00. Canada, $6.00. Foreign Coun- 
tries, $8.00. Current. 

A consolidation of the "Railroad Gazette" and the "Railway 
Age." It covers modern practice in the railway world — from all 
points of view. 

SYSTEM— The Magazine of Business. Monthly. Chicago. 
Yearly subscription, $2.00. Canada, $2.50. Foreign 
countries, $3.00. 

A periodical containing various articles on management, ac- 
counting and other topics of interest to the business man and 
accountant. 



Part IL— Finance 



Corporation Finance 



CORPORATE FINANCE AND ACCOUNTING- Treating 
of the Corporate Finances and Securities; the Corpo- 
rate Books of Account; Reports; Negotiable Instru- 
ments and the Powers, Duties and Relations of the 
Corporation Treasurer. By H. C. Bentley, C.P.A. New 
York, 1911. 8vo, xx+525 pages. Price, $4.00. 

A useful book for the accountant and corporation treasurer; 
every phase of corporation work is practically discussed, account- 
ing and legal matters considered, the financial problems of the 
corporation treasurer's work explained and solved. The subject 
matter is divided into six parts; the treasurer's duties and work; 
corporation accounting; corporate finances; negotiable instruments; 
corporate securities; and forms used in connection with the 
treasurer's work. 

CORPORATION FINANCE-By Edward Sherwood Meade, 
Ph.D., Wharton School of Finance and Commerce, 
University of Pennsylvania; Author of ** Trust Fi- 
nance.'' New York, 1910. 12mo, xii+468 pages. 
Price, $2.00. 

The financial evolution of a corporation from its inception to 
its final dissolution is traced in detail. The various kinds of 
securities, the methods of their issue and sale, are described and 
differentiated. The financial management of large corporations, 
holding companies and combinations is discussed and criticised. 
Readjustments, reorganizations and receiverships come in for a 
large share of attention. The book is not as well thought out and 
written as the same author's earlier "Trust Finance," but is of 
considerable value. 

CORPORATION FINANCE-A Study of the Principles and 
Methods of the Management of the Finances of Cor- 
porations in the United States, with Special Eefer- 
ence to the Valuation of Corporation Securities. By 
Thomas L. Greene, Auditor, Manhattan Trust Com- 
pany, 2d ed. New York, 1910. 8vo, 181 pages. 
Price, $1.25 ; postage, 10 cents. 

The author dwells mainly on railroad finance, discusses fully the 
classes of railway securities and the value of railway reports from 
the investor's point of view. The attitude of the public towards 
railroad rates and railroad dividends, also the financing of rail- 
ways in reorganization are touched upon. Much attention is given 
to accounting forms and analysis. 

63 



64 What to Read on Business 

FINANCING AN ENTERPRISE— A Manual of Information 
and Suggestion for Promoters, Investors and Business 
Men Generally. By Francis Cooper. New York, 
1906. 2d ed. 2 vols. Buckram, 8vo, 543 pages. Price, 
$4.00. 

A practical work of a practical man, who tells about the 
financial aspects of an enterprise; about the pre-requisites to its 
success; about its investigation and the protection of its rights by 
the promoters; and about its capitalization. The second volume 
deals with the several ways of presenting the enterprise to the 
public and with some special features of promotion, such as 
underwriting and advantages of the corporate form. 

FUNDS AND THEIR USE'S-A Book Describing the 
Methods, Instruments and Institutions Employed in 
Modern Financial Transactions. By Frederick A. 
Cleveland, Ph.D., formerly of the University of Penn- 
sylvania. New York, 1906. 8vo, xiii+304 pages. 
Price, $1.25; postage, 12 cents. 

The treatise is an excellent elementary exposition of private 
finance. In Part I. is given a description of money, credit, and 
credit transfer instruments. Parts II. and III. are devoted to 
methods of raising capital and to the institutions and agents em- 
ployed in funding operations. The book is profusely illustrated 
with forms and engravings. 

MODERN BUSINESS CORPORATIONS-By William Al- 
len Wood and Louis B. Eubank. 1906. 8vo, 380 
pages. Price, $2.50 ; postage, 20 cents. 

A treatise on the legal and financial phases of corporations, 
dealing with their management, capitalization, promotion, sale 
of stocks and bonds and accounting. Practical suggestions are 
given on the successful conduct of corporate a€airs by the cor- 
poration officers. Included is also a summary of the decisions of 
the court on the law of corporations, and an analysis of the laws 
of liberal states, with numerous forms. Tables of corporation 
fees, income-yielding capacity of stocks and interest-bearjng 
capacity of bonds are found in the appendix. 

RAILROAD REORGANIZATION-By Stuart Daggett, 
Ph.D., Instructor in Economics in Harvard University. 
New York, 1908. 8vo, x+402 pages. Price, $2.00; 
postage, 20 cents. (Harvard Economic Studies IV.) 

In the first nine chapters we find a history of reorganizations of 
eight important railroad systems, including those of the Baltimore 
and Ohio, Erie, Philadelphia and Reading and Rock Island. The 
last chapter contains a critical survey of the causes leading to the 
financial difficulties of railroads, and an answer to the question: 



What to Read on Business 65 

How shall the financial operations of a system in reorganization 
be performed and what methods shall be adopted? This is both 
a scholarly and a thoroughly practical work. 

TRUST FINANCE— A Study of the Genesis, Organization 

and Management of Industrial Combinations. By ^. 
Edward Sherwood Meade, Ph.D., Wharton School of ^ 
Finance and Economy, University of Pennsylvania. 
New York, 1910. 12mo, vii+387 pages. Price, $1.25 ; 
postage, 12 cents. 

After a brief review of the era of competition, culminating with 
the crisis of 1893, the author describes vividly the rush towards 
combination, the formation of great trusts, the work of the 
promoter, beginning with the discovery of a proposition until the 
securities are underwritten and marketed, the present policy and 
the future prospects of the trust movement. All these phases of 
the great problem are considered and discussed in so simple and 
dramatic a style that the book has become a classic in trust 
literature. 



Credits and Collections 



CREDIT AND ITS USES— By William A. Prendergast. 

New York, 1906. 12mo, xii+361 pages. Price, $1.50; 
postage, 12 cents. 

The intricacies of the modern system of credit and its effect on 
the world's affairs are described under the several heads of 
banking, capital, public, individual, and commercial credit, and the 
underlying principles explained. The second part of the book is 
devoted to the practical workings of a credit department. A 
large number of forms are presented, showing the manner in 
which banks and credit associations procure the needed data. 

CREDIT MAN AND HIS WORK, THE-By E. St. Elmo 
Lewis. Detroit, 1904. 8vo, 308 pages. Price, half 
Russia, $2.00 ; lib. ed., full Russia leather, $3.00. 

A brief history and theoretical analysis of credit is followed by 
a more practical treatment of the subject. Factors affecting 
credit, credit-indemnity insurance, investigation of reliabihty, 
various modes of collections, the salesman and the credit m.an and 
the legal phases of credit work are some of the points discussed. 

CREDITS AND COLLECTIONS-T. J. Zimmerman, ed. 
1907. 8vo, vi+196 pages. (Vol. I of Business Man's 
Library. See page 58.) 

A group of articles of varying merit on the subject of con- 
ducting credits and making collections arranged in three parts: 
Part I. deals with the general functions of a credit department, 
its relation to the other commercial operations and with its com- 
ponent parts and factors. Part II. considers the managem.ent of 
credit and collections in different lines of business in which credit 
operations play an important part, such as : a wholesale house, 
an instalment house, foreign trade. In the third part are described 
five actual systems now in use by firms, with blanks and forms. 

CREDITS, COLLECTIONS AND THEIR MANAGEMENT 

—With Many Credit Department Forms— By W. H. 
Preston, First President of the National Association 
of Credit Men. New York, 1897. 12mo, xv+232 
pages. Out of print. 

A practical book for credit men. The qualifications of the head 
of a credit department, the kinds, value and services of informa- 
tion, the management of collections and treatment of losses, are 
dealt with in full; the text and the appendix contain numerous 
credit department forms. 

66 



What to Read on Business 67 

GIVING AND GETTING OREDIT-A Book for Business 
Men. By Frederick B. Goddard. New York, 1896. 
12mo, 217 pages. Out of print. 

The definition and foundation of credit and its effect on business, 
are discussed, followed by practical suggestions and precautions 
to the creditor on estimating and giving credit Part II. deals 
with collections, mercantile agencies, credit guarantee systems, 
bankruptcy laws, and panics. 

MAKING HIM PAY-By Henry C. Lawrence. St. Louis, 
1907. 12mo, 288 pages. Price, $2.00; postage, 12 
cents. 

A valuable collection of letters. Mild collection letters are 
followed by firmer and more insistent communications, covering 
a wide range of businesses. Abounds in practical suggestions. 

TURNING HIM DOWN— By Henry C. Lawrence. St. Louis, 
1907. 12mo, xiii+120 pages. Price, $2.00; postage, 
12 cents. 

A compilation of letters to be used in the credit department 
under circumstances where it is desirable to have the new customer 
remit in advance. The difficult situation is well handled; practical 
suggestions are given as to how to decline to fill an order without 
giving offense. 



Stocky Bond and Money Markets 



A, B, OP WALL STREET-By S. A. Nelson. New York, 

1907. 16mo, 164 pages, (v. page 76.) 

An elementary description of money and speculative markets, 
and simple definitions of words and phrases used in Wall Street. 

FIFTY YEARS IN WALL STREET-By Henry Clews, 
LL.D. New York, 1908. 8vo, 1+1,063 pages. Price, 
$3.00 ; postage, 30 cents. 

Memoirs of the author who has spent his life in Wall Street; 
interesting, because depicting the most prominent events of the 
times, from the point of view of a man who has taken an active 
part in them, and drawing the characters of leading financiers 
whom the author has personally known. Several illustrations 
are presented in the text. 

FOREIGN STOCK EXCHANGE PRACTICE AND COM- 
PANY LAWS OF ALL THE CHIEF COUNTRIES OF 
THE WORLD— By W. J. Greenwood, Accountant and 
Auditor. 12mo, xxxii4-272 pages. Price, $2.00. 

The author (English) explains the practice of the most im- 
portant foreign bourses and foreign laws affecting British works 
and branches established abroad. English and foreign stock 
exchange terms are freely used and explained. 

HISTORY, LAW AND PRACTICE OF THE STOCK EX- 
CHANGE, THE— By A. P. Foley, B,A., Barrister-at- 
Law; Assisted by F. H. Carruthers Gould, of the 
Stock Exchange. London, 1911. Svo, 348 pages. 
Price, $2.00. 

Part I. traces the historical development of the London Stock 
Exchange. Part II. describes the stock exchange business, its 
customs and regulations, including a chapter on stock exchange 
terms. Appended are the London Stock Exchange Rules of 
191 1 and various forms used by the members. 

STOCK EXCHANGE, THE-A Short Study of Investment 
and Speculation. By Francis W. Hirst, Editor of the 
** Economist.*' New York, 1911. 12mo, 256 pages. 
Price, 75 cents; postage, 6 cents. 

A treatise on investment in stock exchange securities in general, 
and on the securities dealt in on the London Stock Exchange in 
particular. A historical sketch of banking and stock- jobbing, is 
followed by a description of important exchanges and by a dis- 
cussion of securities, good and speculative. 

68 



What to Read on Business 69 

STOCKS AND STOCK MARKET- (See page 104.) 

A series of articles by several well-known financial writers, 
such as: John Moody on "Preferred Stocks as Investments"; 
M. Rollins on "Convertible Bonds and Stocks"; Roger W. 
Babson on "The Sources of Market News"; S. S. Huebner on 
"The Scope and Functions of the Stock Market"; Francis C. 
Nicholas on "The Wrongs and Opportunities in Mining Invest- 
ments" and many others. A bibliography on securities and stock 
exchanges by S. S. Huebner is appended. 

STOCKS AND THEIR MARKET PLACES-A Eeference 
Book for the Investor, Speculator and Banker. By- 
Montgomery Rollins. 1911. 24mo, 211 pages. Price, 
75 cents. 

An alphabetically arranged explanation of stocks, their pur- 
chase and sale. The customs on the Canadian, English and 
French exchanges are described. 

WALL STREET IN HISTORY-By Martha J, Lamb. 4to, 

95 pages. Price, $2.00 ; postage, 10 cents. 

An outline of the history of Wall Street since 1647 and of its 

gradual development in the early period to 1774, through the 

Revolution to 1830, and as a great money center to the present 

day. 

WALL STREET POINT OP VIEW, THE-By Henry Clews, 
LL.D. New York. 8vo, 306 pages. Price, $1.50. 

A discussion of important problems in an easy style. The four 
parts, into which the book is divided, show its scope: (i) Wall 
Street Itself; (2) Wall Street and the Government; (3) Wall 
Street and Social Problems; (4) Wall Street and International 
Affairs. 

WORK OF WALL STREET, THE-By Sereno S. Pratt. 
New York, 1912. Revised edition. 12mo, xvii+286 
pages. Price, $1.75. 

An excellent description of the New York stock market and its 
mechanism, including a brief historical sketch of the New York 
Stock Exchange; the relation of the latter to the money market, 
to the^ U. S. Treasury and to the corporations ; the listing of 
securities, the stock exchange clearing houses, are among the 
subjects dealt with. Chapters are also devoted to the curb market, 
foreign exchange, investment and speculation; though defending 
Wall Street against unjust criticism, the author points out the 
evils of the system, which gives rise to gambling, corners and 
stock manipulations. 



Investment and Speculation 



THE A, B, C OP STOCK SPECULATION-By S. A. Nelson. 

New York, 1902. (v. page 76.) 

A treatise on the principles governing stock speculation. In- 
cidentally also other subjects are discussed, such as: the morality 
of Wall Street; the bucket shop; the tipster and others. A 
discussion of Dow's theory forms a considerable part of the book. 

ALL ABOUT INVESTMENT-By Henry Lowenfeld. Lon- 
don, 1909. 8vo, viiH-290 pages. Price, $1.25; post- 
age, 15 cents. 

An outline of investing principles, with especial stress on the 
principle of distribution of investments. The author points out 
the consequences of careless investment and the indispensable 
requisites of a successful investor. He discusses further capital, 
income and the relation of both, the merits of various classes of 
securities and the methods of investigation into companies' affairs. 
The working of stock markets, speculation, and the theory of 
sound investing are considered in the closing chapters. 

AMERICAN RAILWAYS AS INVESTMENTS-By Carl 

Snyder. New York, 1907. Large Svo, 762 pages. 
Out of print. 

A useful book for the investor, banker and investment broker, 
containing a detailed and comparative analysis of all the leading 
railways in the United States and Canada, from the investor's 
point of view. The introductory chapter gives suggestions as 
to the methods of estimating railway values. 

ANATOMY OP A RAILROAD REPORT AND TON-MILE 
COSTS, THE— By Thomas F. Woodlock. New York, 
1909. 16mo, 121 pages, (v. page 76.) 

An illuminating little book designed for people interested in 
railroad investments. It explains, in the first part, the manner in 
which a railroad report is built up and the items appearing therein. 
Part II. illustrates the main principles governing the transporta- 
tion of freight by railroads in the U. S. and the meaning of the 
expressions : ton-mile, unit of service, and unit of product. 

ART OP WALL STREET INVESTING, THE-By John 

Moody. New York, 1906. 12mo, 167 pages. Price, 
$1.00. 

The general subject of Wall Street investing is treated in a 
practical way. The fundamental principles of investing are ex- 
amined and their importance emphasized. The various classes 

70 



What to Read on Business 71 

of securities are described and the methods of investing, specu- 
lation, reorganizations and syndicates dealt with. The last two 
chapters describe the machinery and phraseology of the New York 
Stock Exchange. 

BONDS AS INVESTMENT SECURITIES- (See page 104.) 

A compilation of articles by authorities on the subject of bonds. 
Among the articles we may single out, as of special interest, the 
following: The Valuation of Bonds on an Income Basis, by 
Charles E. Sprague; Bond Redemption and Sinking Funds, by 
C. M. Keys; Value of a Bond Department to a Bank or a Trust 
Company, by Geo. B. Caldwell; Organization and Management of 
a Bond House, by William Foley; Methods of Auditing and 
Accounting in a Bond House, by Charles S. Ludlam ; Bonds in 
Their Relation to Corporation Finance, by F. A. Cleveland. 

CYCLES OF SPECULATION-By Thomas Gibson. New 
York, 1907. 12mo, 183 pages. Price, $1.50. 

A discussion of the price, gold and money movements and of 
other factors influencing^ values in Wall Street. Part H. deals 
with various topics pertaining to speculation, such as: indications 
of crises; crop damage; selection of securities; the bank state- 
ment.^ The author dwells frequently on the fact that speculation 
runs in cycles and admonishes the investor to inform himself on 
the subject. The book is of considerable value. (See J^ibrary of 
Speculation and Investment, page 74.) 

FIRST PRINCIPLES OF INVESTMENT-By J. Beattie 
Crozier, LL.D. London. Demy 8vo, 168 pages. Price, 
85 cents. 

The underlying values of different classes of securities, and their' 
rank in point of security and stability, are first considered, 
followed by a chapter on the effects of politics, stock exchanges 
and money market changes on investments. The author pro- 
poses a scientific scheme of investing which is worth consideration. 

FOURTEEN METHODS OP OPERATING IN THE STOCK 
MARKET— New York, 1911. 24mo, 158 pages. Price, 
leather, $1.00. 

Various methods of market operations are described by several 
experts and financial writers, e. g. Thomas F. Woodlock, Chas. H. 
Dow, and others. The book is illustrated by charts and diagrams, 
and is valuable for speculative investors, 

HOW MONEY IS MADE IN SECURITY INVESTMENTS 

—By Henry Hall. 5tli ed. New York, 1911. Price, 
$1.50. 



72 What to Read on Business 

A valuable book for the speculative investor. An outline of 
the methods by which some people have made money in security 
dealings. The author makes suggestions as to how to take ad- 
vantage of market fluctuations. 

HOW TO POEECAST BUSINESS AND INVESTMENT 
CONDITIONS— By Frank Crowell. New York, 
1911. 8vo, 187 pages. Price, $2.00. 

Taking up a period from one panic to another, which — accord- 
ing to the author — ^is usually 20 years, he analyses the business 
symptoms year by year, traces their causes, and evolves his 
theory. The twenty years cycles recur regularly and we are 
able, consequently, to predict with a good deal of accuracy the 
condition of business and of investment markets for the immediate 
future. 

HOW TO INVEST AND HOW TO SPECULATE-By C. H. 

Thorpe. London, 1901. 12mo, xx+277 pages. Price, 
$2.00. 

A handbook for investors explaining the details of stock ex- 
change business and the main classes of securities dealt in. 
Part I. describes the difference between investment and .specula- 
tion, discusses the money market, gives hints as to reading a 
prospectus and as to dealing in mines. Part II. classifies the 
securities into groups, such as: the gilt-edged, the American 
rails, foreign, Kaffir mining, etc. 

HOW TO INVEST MONEY-By George Garr Henry, Vice- 
President, Guaranty Trust Company of New York. 
New York, 1908. 12mo, 121 pages. Price, 75c ; post- 
age, 7 cents. 

A practical presentation of the general principles of investment, 
a description of the various classes of securities available for 
investment and of their adaptability for various needs. The last 
chapter treats of market movements as affecting the investor. 

I HAVE A LITTLE MONEY; WHAT SHALL I DO WITH 

IT?— By W. E. Davis, Jr. New York, 1907. Price, 60 
cents, postpaid. 

A popular discussion on the subject of investing by a practical 
bond salesman; interesting to the small investor. 

INVESTMENT BONDS— Their Issue and Their Place in 
Finance. By Frederick Lownhaupt. New York, 
1908. 8vo, x+253 pages. Price, $1.75; postage, 15 
cents. 

A reference book for students, investors and practical financiers. 
Investment bonds are treated in relation to the issuing corpora- 
tion and to the general investor. The following features of the 



What to Read on Business 73 

subject are dealt with : the classification of issuing corporations 
and specific issues; processes of issue and practices of negotiation; 
the market, interest and security; default and its effects; re- 
organization; sinking fund; the balance sheet and its importance. 

INVESTMENT OF TRUST FUNDS, THE-In the Safest 
and Most Productive Manner. By Henry Lowenfeld. 
London. Demy 8vo, 87 pages. Price, 75 cents; post- 
age, 10 cents. 
A review of the position of trusts and trustee investments, as 
required by law (English), is followed by suggestions as to how 
to combine the maximum yield with a minimum risk of reduction 
of capital from trustee investments, charts of English stocks and 
investments are found in the text. 

INVESTMENT PRACTICALLY CONSIDERED-By Henry 
Lowenfeld. London. 8vo, 432 pages. Price, $2.00. 
A treatise on the science of investment, written with the object 
of assisting the investor in the judicious selection of sucurities. 
The course of the world's stock markets, the consols and national 
(English) credit, the yield of an investment and other topics 
bearing on the subject are analyzed and suggestions made with a 
view of teaching the reader how to invest securely. 

INVESTOR'S CATECHISM, THE-By Marc M. Reynolds. 
New York, 1909. 2d ed revised. 12mo, 132 pages. 
Price, $1.00. 

Contains valuable information for prospective investors not 
thoroughly familiar with the methods and terms of the exchanges 
regarding stock manipulation, bucket shops, deaHng on margin, 
bears, bulls, curb market, etc. 

INVESTORS' LIBRARY, THE-6 vols. Price, $4.75. 
Consists of: 

Art of Wall Street Investing— (see page 70). 
Cycles of Speculation— (see page 71). 
Investor's Primer— (see below). 
Mining Investments and How to Judge Them— (see 

page 74). 
Pitfalls of Speculation— (see page 74). 
Stock Prices— (see page 75). 

INVESTOR'S PRIMER, THE-By John Moody. New York, 

1907. 12mo, 183 pages. Price, $1.00. 

The introductory chapter, which contains a general description 

of the American investment field, is followed by alphabetically 

arranged clear definitions of all important terms and phrases in 

the investment and banking business. 



74 What to Read on Business 

LIBRARY OF SPECULATION AND INVESTMENT, 
THOMAS GIBSON'S-11 vols. 12mo. Price, entire 
set, $5.00. 

The library is written mainly by Thomas Gibson although it 
contains articles by eminent authorities, including M. L. Muhle- 
man, Carl Snyder, Charles A. Conant, and others. Besides 
"Pitfalls of Speculation" and "Cycles of Speculation" reviewed 
elsewhere, it consists of the following volumes, (Price, $i.oo 
each) : Weekly Letters for 1908, Charts Accompanying Weekly 
Letters, Special Market Letters (and charts), The Increasing 
Gold Supply, Market Letters for 1907, Weekly Market Letters for 
1909 and for 1910 (including charts), and Special Letters, 1909 
and for 1910. The booklets are of value to the investor and 
speculator. 

MINING INVESTMENTS AND HOW TO JUDGE THEM— 

By Francis C. Nicholas, Ph.D. New York, 1912. 
3d ed. revised. 16mo, 185 pages. Price, $1.00; post- 
age, 10 cents. 

An interesting book on the values of mining securities and, 
incidentally, on the growth and methods of the modern m.ining 
industry. The author discusses the reason for the failure of 
mining companies and outlines the condition under which they 
ought to succeed. 

MUNICIPAL AND CORPORATION BONDS-By Mont- 

gomery Rollins. 1910. 186 pages. Price, flexible 
leather, 75 cents. 

A concise reference book for investors, bond dealers, clerks 
and salesmen. In simple language the author gives a complete 
treatise on the investment bond business, its terms, customs and 
usages, and explains every kind of bonds. 

MUNICIPAL BONDS HELD VOID-By Maurice B. Dean, 
of the New York Bar. New York, 1911. 8vo, 122 
pages, 3 tables. Price, $2.50; postage, 10 cents. 

A reference book for investors in municipal bonds, listing such 
as have been declared void or have been invalidated or declared 
illegal or unconstitutional through one reason or another. It 
contains also tables showing by states the amounts held void, 
issues enjoined, held void in hand of bona fide purchasers, etc. 

PITFALLS OF SPECULATION, THE-By Thomas Gibson. 
New York, 1909. 12mo, 151 pages. Price, $1.00. 

The various causes of losses in speculation on the exchanges 
are pointed out and discussed; suggestions are then given for 
intelligent and business-like methods of remunerative investing. 
(See Library of Speculation and Investment above.) 



What to Read on Business 75 

PRINCIPLES OF BOND INVESTMENT, THE-By Law- 
rence Chamberlain, with Koiintze Brothers, Bankers, 
New York, and Staff Lecturer on Finance in New 
York University School of Commerce, Accounts and 
Finance. New York, 1911. 8vo, xiii+551 pages. Price, 
$5.00. 

An excellent treatise for the investor and bankers in four parts. 
Part I. Channels of Investment, deals with the subject in general; 
investment is defined, bonds are distinguished from stocks and 
mortgages and classified according to various schemes. Part II. 
deals exhaustively with government and municipal securities. In 
Part III., Corporation Loans, public utility bonds are elaborately 
treated. Part IV. contains a discussion of the mathematics and 
movement of bond prices and is accompanied by several charts. 
The book will form a valuable addition to every investor's library. 



SPECULATION ON THE STOCK AND PRODUCE EX- 
CHANGES OP THE UNITED STATES-By H. C. 

Emery. New York, 1904. 8vo, 230 pages. Price, 
cloth, $2.00 ; paper, $1.50 : postage, 10 cents. 

An authoritative work on the subject. After a review of the 
organization and business methods of stock and produce exchanges, 
the author discusses the economic function of speculation, its 
benefits and evils, and concludes with a chapter on the relation of 
the law to speculation. 

STOCK EXCHANGE INVESTMENTS IN THEORY AND 
PRACTICE— A Course of Lectures by Joseph Burn, 
Fellow of the Institute of Actuaries. London, 1909. 
8vo, ix+322 pages. Price, $4.20. 

The first six and the last chapters deal with the constitution 
and operations of the Bank of England and with the national and 
local debts of the United Kingdom. The remainder of the book 
gives information on points of practice relating to all kinds of 
stock exchange transactions. 



STOCK PRICES— Factors in Their Rise and Fall. By Fred- 
erick Drew Bond. New York, 1911. 12mo, 124 pages, 
9 illustrations. Price, $1.00. 

The various factors influencing the market movements of 
securities are pointed out and their relative importance well 
discussed. Amongst other causes of the fluctuation of share 
prices dealt with by the author are: the banks, railway gross 
earnings, manipulation and the psychology of speculation. 



76 What to Read on Business 

STOCKS AND SHARES— By Hartley Withers, Author of 
''The Meaning of Money." New York, 1910. 8vo, 
xi+371 pages. Price, $2.00. 

An English treatise on subjects interesting to the investor. A 
brief historical sketch of evidences of public and private indebted- 
ness is followed by a description and classification of securities. 
Prospectuses, company balance sheets, and profits, are discussed, 
and their value analyzed. The stock exchanges, the relation of 
their transactions to the movements of securities, and the dis- 
tinction between investor and speculator are dealt with. 

STUDIES IN TAPE READING-By Richard D. Wyckoff 
("Rollo Tape.") New York. Pocket Size. 192 
pages. Price, $3.00. 

A book for the broker and active speculator. It is prepared 
with the object of acquainting the reader with stock market 
movements and to "help him make money in the market," with 
illustrations and charts. The market technique is described and 
the opportunities offered by various states of the markets are 
indicated. 

UNIVERSAL RAILWAY MANUAL, THE -Containing 
Valuations of the Principal British, American and 
Foreign Railway Stocks. Edited by Captain L. B. 
Hopkins, Royal Engineer, Indian State Railways. 
London, 1911. 12mo, viii+596 pages. Price, $2.50. 

A valuable book for the investor, containing in statistical form 
the valuation of stocks of the English, Indian, North and South 
American, Australian and Bagdad Railways, based on the com- 
panies' annual reoorts and on government statistics. 

WALL STREET LIBRARY— 6 vols. 16mo, about 160 pages 
per vol. Price, per copy, 60 cents ; complete set, $3.75. 

Vol. I. The A, B, C of Wall Street. By S. A. Nelson (v. 
page 68). 

Vol. II. The Anatomy of a Railroad Report and Ton-Mile 
Cost. By Thomas F. Woodlock. (v. page 70.) 

Vol. III. The Theory of Stock Speculation. By Arthur Crump. 
An interesting volume for the trader in Stocks. 

Vol. IV. Banks and banking. By Geo. M. Coffin, ex-Deputy 
Comptroller of the Currency. An elementary treatise on the 
subject. 

Vol. V. The A, B, C of Stock Speculation. By S. A. Nelson 
(v. page 70.) 

Vol. VI. Options and Arbitrages. By S. A. Nelson. Gives 
definitions of stock options, American forms, usages of the London 
Stock Exchange, methods of shipping stocks between London and 
New York, conversion of prices, etc. 



Banking Practice 



BANK ORGANIZATION— By John R. Baer. Philadelphia, 
1910. Price, $1.50; postage, 15 cents. 

An explanation of all the necessary steps in organizing a 
National Bank, State Bank or Trust Company. 

BANKER'S HANDY SERIES-5 vols. 24mo. Price, bound 
in boards, 50 cents each. 

The books of this series are designed to furnish to bankers, 
bank officers and students of currency problems practical infor- 
mation on the following subjects: 

Vol. I. Bank Directors, Their Powers, Duties and Liabilities. 
By John J. Crawford. 

Vol. III. Credit Currency. By Elmer H. Youngman, editor of 
the "Banker's Magazine." 

Vol. IV. The Moneys of the World. By James P. Gardner 
(v. page 83). 

Vol. V. A Central Bank. By George E. Roberts and O. M. 
W. Sprague. (v. page 88.) 

Vol. VI. The Aldrich Plan of Currency Reform, (v. page 88.) 

BANKING LAW OP NEW YORK-By Amasa J. Parker. 
New York, 1910. 8vo. Price, $3.00. 

iChapter 2 of the Consolidated Laws and chapter 10 of 1909, 
including all amendments of 1910, with notes, annotations and 
references. 

COMMERCIAL PAPER-A Text-Book for Merchants, 
Bankers and Investors. By Eoger W. Babson and 
Ealph May. 1912. 12mo, 253 pages. Price, flexible 
leather, $2.00. 

The important subject of lending and borrowing on commercial 
paper is dealt with chiefly from the banker's point of view. The 
form and selection of the best of such paper, the analysis of^ a 
financial statement and report, and the rediscounting of commercial 
paper, are discussed and suggestions made as to how to forecast 
interest rates. A chapter is devoted to a brief historical sketch 
of methods of banking at home and abroad. 

COUNTRY BANKER, THE-His Clients, Cares and Works. 
From an experience of forty years. By George Rae, 
Author of *' Bullion's Letters to a Bank Manager." 
With a Preface by Brayton Ives. New York, 1911. 
12mo, xi+312 pages. Price, $1.50. 

In epistolary form the author discusses every phase of country 
banking, its routine work, its finances, and its management. 

77 



78 What to Read on Business 

The book is worth reading especially by those who are engaged 
in that part of the machinery of banking. 

DISPUTED HANDWRITING-By Jerome B. Lavay. Los 
Angeles, 1912. 8vo, xvi+304 pages. Price, $2.00. 

A practical work on disputed, forged and fraudulent handwrit- 
ing with numerous illustrations and expositions for the detection 
of forgery of all kinds. Especially valuable to cashiers and paying 
tellers of banking institutions. 

DUTIES AND LIABILITIES OP BANK DIREOTORS-By 

Edgar G. Alcorn. 1909. 12mo, v+174 pages. Price, 
$1.50 ; postage, 10 cents. 
An instructive treatise for bank directors and officials on their 
duties and liabilities. 

HISTORY, PRINCIPLES AND PRACTICE OF BANKING, 
THE— By J. W. Gilbart, F.R.S.; formerly Director 
and General Manager of the London and Westminster 
Bank. New edition, revised by Ernest Sykes, 
B.A.Oxon, Secretary of the Institute of Bankers. 2 
vols. London, 1907. 8vo, xxi+936 pages. Price, 
$3.00; postage, 20 cents. 

This is a recent revision of a book which was originally pub- 
lished nearly fifty years ago. After a short sketch of the history 
of banking in general the book deals exclusively with the banks 
and banking of Great Britain. Every kind of banking activity is 
taken up separately, the history of its development given and its 
relation to the other departments and to the community dis- 
cussed. The administration of a bank is treated at great length; 
the chapters on the London banker, clearing houses and the panics 
of the last century are especially interesting. 

LAWS REGULATING THE INVESTMENT OP BANK 

FUNDS— By Montgomery Rollins. Boston, 1905. 4th 
ed. 16mo, 184 pages. Price, flexible leather, $3.00. 
Valuable for the investment banker. It contains the laws 
governing the investment of bank funds in the several states and 
is kept up to date by the use of detachable leaves, which are 
replaced by new ones as soon as any change occurs in the laws 
of any state. 

MANUAL OF CANADIAN BANKING-By H. M. P. Eck- 
ardt. Toronto, 1909. Large 8vo, 208 pages. Price, 
$2.50. 
An outline of the methods and practices obtaining in the banks 
of Canada. The relation of the head office to the branch, the in- 
spection of branches, financing the crops and the mines, are among 
the subjects treated. 



What to Read on Business 79 

METHODS AND MACHINERY OF PRACTICAL BANK- 
ING, THE— By Claudius B. Patten, Late Cashier of 
the State National Bank of Boston, Mass. New York. 
8vo, 515 pages. Price, $5.00. 

A valuable text-book for bank clerks and students. Every 
department of a large bank, its organization and management, its 
books and records, are described in detail and illustrated by forms. 
Chapters on the clearing-house system, on trust companies, on 
banking in England, on the Suffolk Bank system and a few other 
every-day matters relating to banking, tend to make the volume 
more complete. 

MODERN BANK, THE— A Description of Its Functions and 
Methods and a Brief Account of the Development and 
Present System of Banking. By Amos Kidder Fiske, 
A.M., Associate Editor of the "Journal of Commerce 
and Commercial Bulletin.'' New York, 1907. 12mo, 
xii+348 pages. Price, $1.50; postage, 12 cents. 

The descriptions of a typical up-to-date bank, of its mechanism 
and methods by departments, of clearing houses, of private, state 
and savings banks, and of trust and safe deposit companies, are 
simple and clear. The last ten chapters are devoted to the history 
of banking and to a brief outline of the banking systems adopted 
in European and American countries. 

MODERN BANKING METHODS AND PRACTICAL 
BANK BOOKKEEPING-By Albert E. Barrett, 
C.P.A., formerly Bank Expert for United States 
Treasury Department and Bank Examiner. New 
York, 1903. Large 8vo, 325 pages. Price, $4.00. 

Useful for bank officers, clerks, and accountants. Commencing 
with the organization of a bank, in accordance with the National 
Bank Act, the author proceeds to a thorough discussion of its 
books and records, taking up consecutively every department of 
banking activity and illustrating it by numerous forms, and con- 
cluding with a chapter on clearing houses. 

MODERN TRUST COMPANY, THE-Its Functions and 
Organization. By F. B. Kirkbride and J. E. Sterrett, 
C.P.A. New York, 1908. 8vo, xi+309 pages. Price, 
$2.65. 

An excellent description of the functions and organization of 
the trust company of to-day. The subject is taken up by depart- 
ments, viz.: banking, corporate trust, individual trust, safe deposit 
and savings fund, and general accounting departments. The 
book contains numerous forms and is a valuable aid to the ac- 
counting student and banker. 



So What to Read on Business 

MONEY, BANKING AND FINANCE-By Albert S. BoUes, 
Ph.D., LL.D. New York, 1903. 12mo, 336 pages. 
Price, $1.25; postage, 12 cents. 

A good text-book on banking practice. The steps necessary for 
the formation of a bank are stated and banking business described. 
The subjects dealt with include deposits and depositors, loans, 
the law relating to commercial papers, the operations of savings 
banks, the functions of clearing houses, and the duties of the bank 
officers. We find here also chapters on loan and trust companies 
and on bank and railway finance. 

PRACTICAL TREATISE ON BANKING AND COM- 
MERCE, A— By George Hague, formerly General 
Manager of the Merchants Bank of Canada. New 
York, 1909. 400 pages. Price, $3.00. 

An interesting volume for employees of financial institutions. 
Expounding the principles of banking and of commerce, it shows 
their mutual relation and the functions that a bank performs in 
the commercial community. Loans to dealers in grain, manu- 
facturers, importers, railways, governments and municipalities, 
bank investments in securities and bills, reserves, losses, American 
banking and note circulation, are discussed in detail. An in- 
teresting feature of the book are the personal reminiscences of the 
author concerning his banking experiences in England and Canada, 
including references to business in New York, Chicago and Mil- 
waukee and to the Baring crisis. 

PRATT'S DIGEST— Price, $2.00; postage, 20 cents. 

Contains the full text of the laws relating to National Banks, the 
rulings of the Comptroller of the Currency, and the forms and 
instructions of the office of the Comptroller; also miscellaneous 
rulings of the U. S. Treasury Department of importance to 
bankers. 

SAVINGS BANK AND ITS PRACTICAL WORK, THE- 

By W. H. Kniffin, Jr. 400 pages. Illustrated. Price, 
$5.00. 

The work will cover these subjects: The Thrift Habit; the 
Savings Bank as an Institution ; Savings Banks in the United 
States; The Organization of a Savings Bank; the By-Laws; The 
Bank and Its Depositors; The First Deposit; Signatures and Test 
Questions; The Teller and His Task; Receipts and Withdrawals; 
Card Ledgers and Loose Leaf Systems; Posting and Proving 
Methods; The Dividend and Its Declaration; Trial Balance; In- 
terest Computations; Audits, Mortgage Loans; Bond Amortiza- 
tion; Advertising the Savings Bank; Joint and Trust Accounts; 
Lost Books; Dormant Accounts; Interest Collections; School 
Savings Banks ; The General Ledger ; The Statement ; Banking by 



What to Read on Business 8i 



Mail; Insurance Records; The Savings Bank Law of all States 
uniformly Digested. (In preparation. Will be ready in July, 
1912.) 

TRUST COMPANIES— Their Organization, Growth and 
Management. By Clay Herrick. New York, 1909. 
8vo, 480 pages. Price, half leather, $4.00. 

An excellent treatise on the details of organization, manage- 
ment and operation of a trust company, illustrated with facsimiles 
of records and forms in actual use for the trust, banking, savings, 
safe deposit, real estate, and to title insurance departments. Con- 
tains a digest of the laws of all slates relating to trust companies. 
The chapters on the "Methods of Increasing Business" and on 
"Examinations, Audits and Other Means of Safe-guarding the 
Business," are especially valuable. The volume is practically in- 
dispensable to every trust company officer and employee. 



Foreign Exchange 



A, B, OF THE FOREIGN EXCHANGES, THE-A Prac- 
tical Guide. By George Clare, Author of "A Money 
Market Primer." London, 1907. 8vo, xv+160 pages. 
Price, $1.25. 

A practical exposition of the principles governing foreign ex- 
change, illustrated by the example of the London, Paris, Berlin 
and New York courses of exchange. The fluctuations of the ex- 
changes, the gold points, the terminology and arithmetic of the ex- 
changes, the investment demand for bills of exchange, the paper 
and silver exchanges, are well explained and illustrated by 
practical examples and by diagrams. 

BROOKS' FOREIGN EXCHANGE FIGURING BOOK-By 

Howard K. Brooks. Chicago. 81/^x14 in., 162 pages. 
Price, $5.00. 

A very complete book containing tables converting foreign 
money in U. S. money, and vice versa, at commercial rates of 
exchange used in financial transactions between the United States 
and nearly every country of the world. 

BROOKS' FOREIGN EXCHANGE TEXT-BOOK - By 

Howard K. Brooks. Chicago, 1906. Svo, 239 pages. 
Price, $2.25 ; Morocco, $2.75. 

An elementary treatise on foreign exchange and the monetary 
systems^ of the world for the use of schools, dwelling mainly on 
the subject of the exchange value of various monetary units, with 
numerous examples and illustrations of foreign commercial forms 
in the text. 

ELEMENTS OF FOREIGN EXCHANGE, THE-By Frank- 
lin Escher. New York, 1910. 12mo, viii+160 pages. 
Price, $1.00 ; postage, 7 cents. 

A short, practical, elementary treatise on foreign exchange. 
The causes of exchange movements and their effect on the other 
markets are discussed in Part I. The second part describes the 
practical exchange operations and the exchange markets, and 
contains chapters on arbitrage, financing of imports and exports 
and gold shipments. 

INTERNATIONAL EXCHANGE-Its Terms, Parts, Opera- 
tions and Scope. By Anthony W. Margraff, Manager 
of the Foreign Department of the National Bank of 

82 



What to Read on Business 83 

the Republic of Chicago. Chicago, 1908. 3d ed. 
8vo, xii+299 pages. Price, $5.00. 

An advanced practical work on the foreign department of a 
bank, and on the opportunities in it for making profit. Every 
phase of foreign exchange, the conditions influencing fluctuations 
in rates, foreign bills as investments, methods of collecting bills, 
various letters of credit, are ably discussed, and the paper used in 
connection therewith described. The exchange relations of the 
United States with every European country are separately dealt 
with. The last part of the book is devoted to conversions, arbi- 
trage transactions, gold movements and monetary systems. Many 
valuable suggestions are found throughout the volume. 

MONEYS OP THE WORLD, THE-By James P. Gardner. 
(Bankers' Handy Series, IV.) New York, 1909. 24mo, 
58 pages. Price, 50 cents. 

In tables under the respective countries are given the various 
denominations of the moneys of the principal countries of the 
world, and the average price at which the foreign coins and bank 
notes may be exchanged or sold in New York for U. S. Money. 

OPTIONS AND ARBITRAGES-By S. A. Nelson. New 
York, 1904. 16mo, 187 pages. (See page 76.) 

A description of international stock transactions, option, usages 
prevailing on the London Exchange, methods of shipping stocks 
between London and New York, and conversion of English 
quotations into American prices. 

TATE'S MODERN CAMBIST-A Manual of Foreign Ex- 
changes and Bullion with the Monetary Systems of 
the "World and Foreign Weights and Measures. By 
H. T. Easton, Associate of the Institute of Bankers. 
London, 1912. 25th ed. revised. 8vo, 375 pages. 
Price, $4.00. 
The standard work on the mathematics and details of foreign 

exchange and arbitrage operations. Part I. deals with foreign 

exchanges and monetary systems of the entire world. Part II. 

is devoted to bullion operations. Examples and exercises are 

found appended to some chapters. 



Money and Credit 



BUSINESS BAROMETERS-By Roger W. Babson, Vice- 
President of the Gloucester Safe Deposit and Trust 
Company. 1910. 3d ed. 12mo, 387 pages. Price, 
flexible leather, $2.00; postage, 12 cents. 
The author discusses the range of prices on the stock and com- 
modity markets since i860 and explains his "area" theory of 
fundamental statistics, illustrating it by several charts. 

BANK RATE AND THE MONEY MARKET IN ENG- 
LAND, FRANCE, GERMANY, HOLLAND AND 
BELGIUM— 1844-1900— By R. H. Inglis Palgrave, 
F.R.S., Editor of the Dictionary of Political Economy. 
London, 1903. Large 8vo, xxiii+237 pages. Price, 
$3.50. 

The organization and the methods of doing business of the Bank 
of England and its relation to banking system of the country, are 
considered in the first nine chapters; the variations in the rate 
charged by the Bank of England and by the other leading European 
banks from 1844-1900, are then compared, the author coming to 
the conclusion that the fluctuations of the former are more severe 
than those of the latter. He, then, analyses the reasons and 
calls attention to two facts: first, need of increase in the specie 
reserve; second, the desirability of maintaining greater stability 
in the rate of discount. The book abounds in statistical tables. 

BANKING PROBLEMS- (See page 104.) 

Sixteen articles by eminent economists and financiers dealing 
with various subjects relating to banking. Among others we 
mention: Financing Our Foreign Trade, by Frederick I. Kent, 
Vice-President, Bankers Trust Co., New York; English Methods 
of Lending as Contrasted with America, by Lawrence Merton 
Jacobs, of the National City Bank of New York; The Canadian 
Banking System and Its Operation Under Stress, by Jos. French 
Johnson, Dean of the N. Y, School of Commerce, Accounts and 
Finance; Branch Banking among the State Banks, H. M. P. 
Eckardt; and The Stock Exchange and the Money Market, by 
Horace White, Chairman of the New York Committee on 
Speculation in Securities and Commodities, 1909. 

CHAPTERS ON THE THEORY AND HISTORY OP BANK- 
ING— By Charles F. Dunbar, Late Professor of Politi- 
{P] cal Economy in Harvard tFniversity. 2d ed. En- 
^ larged. Edited by 0. M. W. Sprague, LL.D. New 
York, 1907. 12mo, viii+252 pages. Price, $1.25; 
postage, 10 cents. 

This standard and valuable treatise may be roughly divided 
into two parts. The first seven chapters deal with the functions 

84 



What to Read on Business 85 

and operations of a bank, including note issue, redemption and 
reserves. The remaining five chapters are each devoted to a 
historical sketch of the great banks and banking systems of Europe, 

CLEARING HOUSES-Their History, Methods and Ad- 
ministration. By James G. Cannon, President of the 
Fourth National Bank of the City of New York. 8vo, 
383 pages. Price, $2.00; postage, 20 cents. 

A practical treatise on the history and work of the clearing 
houses. Various methods of effecting bank clearings are minutely 
described and illustrated by many facsimile forms. The best book 
on the subject. 

CURRENCY PROBLEM AND THE PRESENT FINAN- 
CIAL SITUATION, THE-Columbia University, 1907- 
1908. With Introduction by E. R. A. Seligman. 8vo, 
xxvii+170 pages. Price, $1.82. 

A collection of essays by several eminent writers, such as. 
The Modern Bank, by Frank A. Vanderlip; Government Cur- 
rency vs. Bank Currency, by A. Barton Hepburn; American and 
European Banking Methods and Bank Legislation Compared, by 
Paul M. Warburg, of Kuhn, Loeb & Co., and a few others. 

LOMBARD STREET— A Description of the Money Market. 
By Walter Bagehot. New Edition with an Introduc- 
tion and Corrigenda by Hartley Withers. London, 
1910. 12mo, xxviiiH-372 pages. Price, $1.25 ; postage, 
12 cents. 
A classical description of the origin, development, mechanism 
and working of Lombard Street ; it treats of the Bank of England, 
other joint stock banks, private bankers and bill brokers. In- 
teresting are his principles which — according to the author — 
should regulate the amount of the banking reserve to be kept by 
the Bank of England. 

MEANING OP MONEY, THE-By Hartley Withers. New 
York, 1910. 2d ed. 8vo, xiv+307 pages. Price, $2.00. 

A good review of the London money market giving special 
attention to the developments of recent years. The work will be 
found more interesting when read in conjunction with Bagehot's 
Lombard Street. 

MONETARY AND BANKING SYSTEMS-By Maurice L. 
Muhleman. New York, 1908. 8vo, iii+218 pages. 
Price, $2.00 ; postage, 15 cents. 

A treatise on currency reform plans, banks and banking. 
Foreign monetary systems, coins and coinage, are described and 
discussed. Chapters are devoted to panics and to charters of 
United States banks. 



86 What to Read on Business 

MONEY AND BANKING- An Introduction to the Study of 
Modern Currencies. By William A. Scott, Ph.D., 
Director of the School of Commerce and Professor of 
Economic History and Theory in the University of 
Wisconsin. New York, 1903. 8vo, x+381 pages. 
Price, $2.00 ; postage, 15 cents. 

A text-book for students, analysing and explaining the media 
of exchange of the great nations of the present day. In con- 
nection therewith is included a discussion of banks, banking 
systems, their methods and relation to the currency and of the 
machinery and methods of foreign exchange. Two chapters are 
also devoted to an exposition of the theory and history of 
bimetallism. 

MONEY AND BANKING, DLiLUSTBATED BY AMERICAN 
HISTORY— Revised and continued to the year 1911 
by Horace White. 4th ed. Boston, 1911. 12mo, xv+ 
495 pages. Price, $1.50 ; postage, 15 cents. 
Book I. is a general treatise on the principles of money and its 
evolution. Book II. on Government Paper Money is a brief 
financial history of the United States, beginning with the first bills 
of credit issued by the Colony of Massachusetts in 1690, through 
the Revolution, Civil War, greenback period, and silver agitation, 
to the panic of 1893 and its effects. Book III. is devoted to bank- 
ing, commencing with the functions and organization of a bank; 
the historical development of American banking is then traced 
from the Colonial period ; the rise and fall of the First and Second 
Banks of the United States, the various bank systems preceding 
the Civil War, the State, National and foreign banking systems 
are ably discussed and explained. To the panic of 1907 and present- 
day banking problems the closing chapters are devoted. This 
volume is one of the living classics of financial literature. It 
should be read by every business man. 

MONEY AND CURRENCY— In Relation to Industry, Prices 
and the Rate of Interest. By Joseph French Johnson, 
Professor of Political Economy in New York Uni- 
versity and Dean of the School of Commerce, Ac- 
counts and Finance. Boston, 1905. 8vo, 398 pages. 
Price, $1.75; postage, 15 cents. 

The author presents his subject in a simple and practical way, 
writing — as he says — "for practical men as well as for students." 
Avoiding technical terminology he discusses the principles of 
money and credit, their relation to prices, and kindred subjects, 
from a point of view important to the business man. Particularly 
interesting are the chapters on the silver question and on "fiat" 
money. 



What to Read on Business 87 

PRINCIPLES OF MONEY AND BANKING, THE-By 

Charles A. Conant, Commissioner on the Currency of 
the Philippines, Member of the Commission on Inter- 
national Exchange. New York, 1905. 2 vols. 8vo, 
xxiii+924 pages. Price, $4.00 ; postage, 30 cents. 

The work, which is of prime importance to students of banking 
and currency, is divided into six books, dealing comprehensively 
with the following subjects: (i) The Evolution of Modern Money; 

(2) The Principles of the Value of Money; (3) The Evolution 
of Monetary Systems ; (4) The Principles of a Banking Currency ; 

(5) The Evolution of Commercial Banking; and (6) The Co- 
operation of the Factors of Exchange. 

PRINCIPLES OF BANKING, THE-By Charles A. Conant. 
Vol. II of the Principles of Money and Banking (see 
above). Price, $1.75; postage, 15 cents. 

SAVINGS AND SAVING INSTITUTIONS-By James 
Henry Hamilton, Ph.D., Professor of Sociology in 
Syracuse University. New York, 1902. 8vo, 436 
pages. Price, $2.40. 

An exposition of the theory of saving and its educational 
aspects is followed by a description of the evolution and classifi- 
cation of the various savings institutions, viz.: building and loan 
associations, trustee, co-operative, municipal and postal savings 
banks. The postal savings banks in England, on the continent 
of Europe, and in other countries are singly taken up and dis- 
cussed. The subject is treated from the point of view of an 
economist 

WALL STREET AND THE COUNTRY-A Study of Eecent 
Financial Tendencies. By Charles A. Conant, Author 
of **A History of Modern Banks of Issue.'' New 
York, 1904. 12mo, ix+247 pages. Price, $1.25. 

A series of essays written with the object of "setting forth the 
magnitude of the problems presented by the modem tendency to 
capitalization and of removing misapprehensions on the subject 
which seem to have obtained a lodgment in the minds of a certain 
portion of the public." The six essays are entitled: (i) The 
Future of Undigested Securities; (2) The Trusts and the Public; 

(3) The Function of the Stock and Produce Exchanges ; (4) The 
Economic Progress of the XlXth Century; (5) Putting China 
on the Gold Standard; (6) The Growth of Trust Companies. 



Banking and Currency Reform 



ALDRICH PLAN FOR BANKING LEGISLATION, THE- 

(Bankers' Handy Series, VI.) Out of print. 
The full text of the plan for improving our banking system is 
reproduced, as submitted to the National Monetary Commission by 
Senator Nelson W. Aldrich. 

BANK AND THE TREASURY, THE-By Frederick A. 
Cleveland, Ph.D., Professor of Finance in the School 
of Commerce, Accounts and Finance, New York Uni- 
versity. New York, 1908. 8vo, x+326 pages. Price, 
$2.00; postage, 15 cents. 

In the words of the author: "This is not a general treatise on 
money and banking. The intention is, rather, to contribute 
something to a single subject of national interest — the problem of 
providing a more sound and elastic system of current credit 
funds." Accordingly, he analyses the functions of a bank, its 
use of credits and their present lack of elasticity, the public con- 
trol of commercial banks and its effects; he discusses finally the 
expedients of an improved currency system. Charts illustrating 
the fluctuation of credit, money demand at various times and in 
different localities accompany the text. 

BANKING AND CURRENCY PROBLEM IN THE UNITED 
STATES, THE— By Victor Morawetz. New York, 
1909. 12mo, 119 pages. Price, $1.00. 

The faults of the present banking system in the United States 
are pointed out and causes of the recurring money stringencies 
and panics discussed. The author presents a plan for a central 
agency of the National banks to control and regulate the volume of 
uncovered bank-note currency. The Central Bank idea is also 
analyzed and rejected. 

CENTRAL BANK, A— By Robert Emmett Ireton, Associate 
Editor of ''The Wall Street Summary." New York, 
1909. 8vo, 216 pages. Out of print. 

A brief for the establishment of a Central Bank. The function 
of a central bank in general and the foreign central banking 
systems are described; the various plans for a central bank are 
considered, the affirmative and negative arguments in the con- 
troversy summarized, and the conclusion drawn that a practical 
adaptation of a central bank to our existing system is possible 
and beneficial. 

CENTRAL BANK OF ISSUE', A-For: George E. Roberts, 
President, Commercial National Bank, Chicago, and 
Former Director United States Mint. Against : 0. M. 
W. Sprague, Graduate School of Business Adminis- 

88 



What to Read on Business 89 

tration, Harvard University. (Bankers' Handy Series, 
V.) New York, 1910. 24mo, 40 pages. Price, 50 cents. 
The views of two distinguished authorities on a subject which 
is always of vital interest to the American reader. 

FEDERAL CLEARING HOUSES-By Theodore Gilman, 

Author of "A Graded Banking System." Boston, 

1899. 16mo, x+289 pages. Price, $1.00. 

The author advocates the organization of a National Clearing 

House which would, in time of derangement or collapse of our 

credit system, be able to provide the cash needed to meet all 

demands. The financial object lessons from the panics and from 

the war with Spain are discussed, the contrast between the 

American and European systems of banking elucidated, and the 

author's ideas explained and defended. 

LESSONS OP THE FINANCIAL CRISIS- (See page 104.) 
A symposium by eminent financiers and economists, among 
others : Geo. B. Cortelyou, Frank A. Vanderlip, Myron T. Herrick, 
Geo. E. Roberts, A. L. Mills, S. Wexler, and Jacob H. Schiff. 
The subjects dealt with are numerous and instructive, e. g., the 
panic as a world-phenomenon; the causes and lessons of the 
present crisis; a central bank as a menace to liberty; panic pre- 
ventions and cures; relation of a central bank to the elasticity of 
the currency. 

PRACTICAL PROBLEMS IN BANKING AND CURRENCY 

—Being a Number of Selected Addresses Delivered in 

Recent Years by Prominent Bankers, Financiers and 

Economists. Edited by Walter Henry Hull. With an 

Introduction by Hon. Charles Francis Phillips, of New 

York. 1907. Large 8vo, xxvi+596 pages. Price, $3.50. 

The addresses are delivered by men of reputation and standing 

in the business and educational world, such as: Henry Clews, 

James G. Cannon, Lyman J. Gage, William A. Nash, Joseph 

French Johnson and others; they are divided into three sections; 

first, General Banking; second, Banking Reform and Currency, 

and, third, Trust Company Section — and form a good reference 

book in connection with studies in banking and currency. 

RATIONAL BANKING SYSTEM, A-A Comprehensive 
Study of the Advantages of the Branch Bank System. 
By H. M. P. Eckardt, Author of ''Manual of Canadian 
Banking." New York, 1911. 8vo, 329 pages. Price, 
$1.50; postage, 15 cents. 
Briefly stated, the object of the book is to present an argument 
for the branch-bank idea; the bank evils which exist in no other 
country than the United States are pointed out and shown to 
be the result of the local system. A series of descriptions illus- 
trates how the bank employees, the bank's customers, the govern- 
ment, and the people fare under the present system, and sug- 
gestions are presented as to how its evils might be eliminated 
by the introduction of a proper system of branch-banking. 



Financial History 



FINANCIAL HISTORY OF THE UNITED STATES FROM 

1861 to 1885— By Albert S. BoUes, Professor of Mer- 
cantile Law and Practice in the Wharton School of 
Finance and Commerce, University of Pennsylvania; 
and Editor of the ''Bankers' Magazine/' 3 vols. 
New York, 1886. 8vo, xin-585 pages. Out of print. 

The book is a history of the U. S. Treasury, of financial legis- 
lation, including taxation and banking, and of currency acts and 
problems. 

FORTY YEARS OF AMERICAN FINANCE-A Short 
Financial History of the Government and People of 

) the United States since the Civil War, 1865-1907. By 

Alexander Dana Noyes. New York, 1909. 8vo, xxiii+ 
418 pages. Price, $1.50; postage, 20 cents. 

The author has extended his book entitled "Thirty Years of 
American Finance" which covered the period from 1865 to 1897. 
Beginning with the inflation period after the war, he deals ex- 
haustively with the resumption question and with the silver prob- 
lem; to the panic of 1893, its causes and subsequent effects, he 
devotes four chapters. The last period closes with an account 
of the panic of 1907 and its after-effects. This is one of the 
ablest and most important works in the field of American 
finance. 

HISTORY OF BANKING IN ALL LEADING NATIONS, A 

—Compiled by thirteen authors. Edited by the Edi- 
tor of the ''Journal of Commerce and Commercial 
Bulletin. 4 vols. New York, 1896. 8vo. Price, 
$24.00. 

A series of studies of the banking and monetary systems of the 
world comprising: The United States, Great Britain, Germany, 
Austria-Hungary, France, _ Italy, Belgium, Spain, Switzerland, 
Portugal, Roumania, Russia, Holland, the Scandinavian nations, 
Canada, China and Japan. Among the contributors are some of 
the most eminent contemporary writers on finance. 

HISTORY OF BANKING IN THE UNITED STATES-By 

John J. Knox. New York, 1910. 8vo, 900 pages. 

Price, $5.00. 

A complete history of banking and banks _ operating under 
Federal charters, and a detailed account of banking in the various 
states before the Civil War. The evolution of the national 
system since 1864 is well described. 

90 



What to Read on Business 91 

HISTORY OP MODERN BANKS OF ISSUE, A-By Charles 
A. Conant. 4th ed. 8vo, 751 pages. Price, $3.50. 

Banking is traced from its beginning through the Ancient and 
Middle Ages in the first two chapters ; modern banks are then taken 
up individually. The economic causes which led to their develop- 
ment are analyzed, and their history and growth followed up to 
the present day. The banking systems of the Orient, of Latin 
America, and of Africa and Oceania are dwelt upon. The author 
concludes with an account of the economic crises of the last and 
present centuries and with a discussion of their relation to the 
banking and money systems of the world. The work is com- 
plete and authoritative. 



Real Estate and Fire Insurance 



BUILDING FOR PROFIT— Principles Governing the Eco- 
nomic Improvement of Real Estate. By Reginald Pel- 
ham Bolton, Member of the American Society of Civil 
Engineers. New York, 1911. 4to, 3+124 pages. Price, 
$2.00. 

A treatise on the fundamental principles that go to make or mar 
the investment in land, improved or unimproved. Among the 
subjects discussed of interest to the real estate operator, builder 
and architect are: Appreciation of value of land; depreciation of 
the value of buildings and of mechanical equipments and power 
plants ; cost of operating buildings, manufacturing or power 
machinery. The book contains several tables, diagrams and plates. 

FIRE, INSURANCE. (In Yale Readings in Insurance.) — 
Edited by the late Lestor W. Zartman, Ph.D., As- 
sistant Professor of Political Economy, Yale Univer- 
sity. 8vo, 446 pages. Price, $2.25 ; postage, 20 cents. 

Contains several valuable articles on subjects connected with 
fire insurance and miscellaneous. Among others we find here 
essays on the history of fire insurance in Europe and in the United 
States, on the organization of companies, on fire-rating, on fire 
insurance engineering, on the policy contract in marine insurance, 
on steam boiler insurance, and on government insurance. 

FIRE INSURANCE AND HOW TO BUILD-By Francis A. 
Moore. New York, 1903. 8vo, 860 pages. Price, 
$5.00. 

A brief outline of the theory of fire insurance and of its relation 
to the community is followed by a practical exposition of various 
matters connecting with building and building materials and their 
value as regards fire insurance risks; various fire appliances are 
discussed, suggestions given to inspectors and to insurance agents 
respecting fire preventions, writing of policies, adjustment of losses 
and rating of stocks. Has numerous illustrations. 

HALL ON INSURANCE ADJUSTMENTS-By Thrasher 
Hall, Adjuster. 1907. 8vo, 160 pages. Price, $2.00. 

A reference book and practical guide for fire insurance adjusters, 
discussing various topics relating to the subject, with several 
forms and statements. The author quotes numerous cases, de- 
cisions and court definitions of insurance terms. 

92 



What to Read on Business 93 

INSTRUCTION IN REAL ESTATE AND FIRE INSUR- 
ANCE— By Louis Richard Morris. Boston, 1907. 8vo, 
1,050 pages. Price, $3.50. 

A reference book for the real estate broker, owner, or tenant; 
chiefly useful for the legal information on and forms relating to, 
agreements, leases, mortgages, deeds, insurance, power of attorney, 
arbitration, and similar matter. 

INSURANCE AND REAL ESTATE ACCOUNTS-By 

Charles A. Sweetland, Public Accountant. Chicago, 
1910, 8vo, viii+200 pages. Price, $1.50. 

In two parts. Part I. deals with the methods of accounting and 
office routine prevailing in the offices and agencies of life, fire, 
marine and accident insurance companies. Part II. treats of 
accounting methods applied to sales, leasing and renting of, and 
loans on real estate. 

LAW OP REAL ESTATE BROKERS, THE-By Fred. L. 
Gross, of the New York Bar. New York, 1911. 8vo, 
xviii+473 pages. Price, $4.00. 

An authoritative, up-to-date manual on the principles and 
practice of the law affecting the transactions and relations of 
real estate brokers. It deals with commissions and treats ot the 
liability of brokers, principal and third parties. Forms of con- 
tracts of sale are given with instructions for their use. A valuable 
work for the real estate broker and lawyer. 

PRACTICAL REAL ESTATE METHODS FOR BROKER, 
OPERATOR AND 0WNER-3d ed. New York, 1910. 
Price, $2.00; postage, 20 cents. 

Various topics relating to real estate, such as buying,^ selling, 
leasing, renting, developing and improving, are dealt with in a 
practical way by a number of experts in each respective branch of 
real estate business. Among the contributors are, Joseph P. Day, 
President, Real Etate Board of Brokers ; Lawson Purdy, President, 
N. Y. Board of Taxes and Assessments; Robert W. Dowling, 
President, City Investing Company of New York. 



Insurance Principles and Property 
Insurance 



BUSINESS OP INSURANCE, THE~Edited by H. B. Dun- 
ham, of the Aetna Life Insurance Co. 3 vols. New 
York, 1912. Over 1,500 pages. Price, $10.00. In 
preparation. 

A comprehensive treatise dealing with every kind of insurance, 
written by some of the most eminent and practical insurance men 
of the day. The seven parts of the book cover: (i) Fire insurance; 
(2) Life insurance; (3) Accident insurance; (4) Liability in- 
surance; (5) Special Insurance, including automobile, burglary, 
credit, marine, plate glass, steam boiler, surety and fidelity, title 
and tornado insurance; (6) Legal requirement and regulation 
for the formation, conduct and winding up of an insurance com- 
pany; (7) General, treats of assessment, fraternal, mutual and 
stock forms of life insurance; of accounting and auditing, and 
a few other general features. The book is illustrated with various 
forms. It will be issued about the beginning of July. 

ECONOMIC THEORY OP RISK AND INSURANCE, THE 

—By Allan H. Willett, Ph.D. New York, 1901. 8yo, 
142 pages. Price, $1.50 ; postage, 15 cents. 

A study of the pure economic theory of the subject. A dis- 
cussion of the general theory of distribution is followed by a 
description of the nature, classes and cost of risk; the assumption 
of risk and the reward therefor and insurance are also dealt with. 

INSURANCE SCIENCE AND ECONOMICS- A Practical 
Discussion of Present-Day Problems of Administra- 
tion, Methods and Results. By Frederick L. Hoffman, 
Insurance Statistician, President American Statistical 
Association, Fellow Royal Statistical Society, etc. 
New York, 1911. Royal 8vo, xiii+366 pages. Price, 
$3.00. 
An economic study of insurance as a business in its relation to 
public welfare and to the state. The following chapter headings 
indicate the scope of the questions and problems discussed which 
are — to quote the author — "not only of to-day, but of the future, 
and a matter of serious concern to all who hold responsible 
positions with insurance companies" : Life Insurance as a Science ; 
Insurance Economics; Insurance as an Element of Early Com- 
merce; The Origin and Growth of Law and Legislation on In- 
surance; Life Insurance Supervision and Government Control in 
Germany; The Taxation of Life Insurance Interests; The Tax 
Burden of Life Insurance Policyholders; The English Assurance 
Companies' Act of 1909; The Law of Average. An exhaustive 
list of references is appended to every chapter. 

94 



What to Read on Business 95 

INSURANCE— A Practical Exposition for the Student and 
Business Man. By T. B. Young, B.A., F.R.A.T., Ex- 
President of the Institute of Actuaries ; Late Lecturer 
on the Principles of Insurance at the London School of 
Economics and Political Science. London. 8vo, xviii+ 
339 pages. Price, $2.50. 

An elementary treatise of the theory and practice of insurance. 
After a detailed exposition of the general principles on which the 
business of insurance is based, the author proceeds to the dis- 
cussion of various classes of insurance, viz.: life, fire, marine and 
accident, giving a brief history of their development, the acts 
affecting their business and a description of their respective 
methods with numerous examples and tables. 

MANUAL OF FIDELITY INSURANCE AND CORPORATE 

SURETYSHIP— Descriptive of Surety and Fidelity 
Bonds with their practical uses and the conditions un- 
der which they should be written, with hints to agents. 
By Henry C. Penniman. Baltimore, 1911. 12mo, 
268 pages. Price, $2.00. 

A simple and concise treatise on the basic principles of Fidelity 
and Surety Bonds. Fidelity risks are classified, and the various 
kinds of bonds described, specimen forms given, and the circum- 
stances under which they are used stated. 

MARINE INSURANCE-A Handbook by William Gow, 
M.A., Ph.D. London, 1910. 8vo. Price, $1.50. 

A treatise on the general principles of and practice of marine 
insurance, discussing the policy and its clauses, particular and 
general average, and other topics relating to this branch of in- 
surance; numerous cases (English) are quoted. The appendices 
are valuable^ for the forms they give and for the various rules 
useful to adjusters. 

PRINCIPLES OP INSURANCE-By W. F. Gephart, Ph.D., 
Assistant Professor of Economics, Ohio State Univer- 
sity. New York, 1911. 8vo, xv+313 pages. Price, 
$1.60. 

A text-book for students ; an elementary discussion of the prin- 
ciples and practice of insurance. The terms are lucidly defined 
and the various topics connected with the subject well discussed. 
The social importance of insurance for the wage earners is also 
dwelt upon in chapter XI. 

PROPERTY INSURANCE-By Solomon S. Hnebner, Ph.D., 
Professor of Insurance and Commerce, Wharton 



96 What to Read on Business 

School of Finance and Commerce, University of Penn- 
sylvania. New York, 1911. 12mo, xxii+421 pages. 
Price, $2.00. 

A text-book for students, comprising fire and marine insurance, 
corporate surety bonding, title insurance and credit insurance. 
The important theoretical and legal principles and the leading 
practices upon which the business of insurance is based are ably 
discussed. 



STATE INSURANCE A SOCIAL AND INDUSTRIAL 

NEED— By Frank W. Lewis. Boston, 1909. 8vo, 229 
pages. Price, $1.25. 

The author points out the faults in the present social and in 
dustrial conditions and makes suggestions for their correction by 
means of compulsory state insurance. The German law is dis- 
cussed and set up as a guide. The appendices give extracts from 
the laws of various states and countries, bearing on the subject. 



Life Insurance 



ADJUSTER'S MANUAL— For the Settlement of Accident 
and Health Claims. By C. H. Harbaugh, M.D., Medi- 
cal Director, American Assurance Co., President Phila- 
delphia Medical Examiners' Association. New York, 
1905. 16mo, 304 pages. Price, $2.00. 

A practical volume helpful to accident and health adjusters. 
It contains a list of accidents and diseases with information as 
to the duration of house confinement resulting from each respective 
accident or disease, together with the length of total and partial 
disability that experience has shown should exist under usual 
conditions. 

AGENCY ARGUMENTS AND PRINCIPLES OF LIFE IN- 

SURANCE-By Henry Moir, F.F.A., F.T.A., Vice- 
President, Actuarial Society of America; Associate 
Actuary, Home Insurance Company of New York. 
New York, 1909. Small 8vo, 136 pages. Price, $1.00; 
postage, 10 cents. 

A book for soliciting life insurance agents. Part I. contains 
hints on the methods of getting business and arguments that a 
successful agent should use. Part II. contains a brief exposition 
of the principles of life insurance. 

ANALYSIS OF POLICY CONDITIONS OF AMERICAN 
AND CANADIAN LIFE INSURANCE COMPANIES 

—New York, 1912. 158 pages. Price, flexible leather, 
$1.00. 

An important compilation from official returns for the agent. 
The salient points of each company's policy are given in a com- 
parative form, followed by additional points of minor importance. 

ART OF CANVASSING, THE-How to Sell Insurance. By 
William Miller. New York, 1907. 24mo, 156 pages. 
Price, $1.50. 

Various matters pertaining to the profession of successful 
life insurance canvassing are discussed and valuable suggestions 
offered to the beginner. 

ASSESSMENT LIFE INSURANCE-By Miles M. Dawson. 
New York, 1896. 12mo, vi+128 pages. Price, $1.50. 

A treatise on the origin, development and condition of the 
assessment system of life insurance. The merits and demerits of 

97 



98 What to Read on Business 

the system are pointed out and the future outlook, with certain 
changes, described as hopeful. 

BUSINESS OF LIFE INSURANCE, THE-By Miles 
Menander Dawson, Consulting Actuary, Fellow of the 
Institute of Actuaries, Member of the Actuarial So- 
ciety of America. New York, 1905. 12mo, viii+404 
pages. Price, $1.50; postage, 10 cents. 

An authoritative handbook for buyers and holders of life in- 
surance. The nature, principles and classification of insurance 
and insurance companies are given; the policy and its conditions 
are described; the working of the system; its benefits and merits, 
as also its evils and defects, are pointed out and hints given to 
prospective purchasers of insurance. 

COMPULSORY INSURANCE IN GERMANY -Department 
of Labor Beports. Apply to Superintendent of Docu- 
ments. Price, 25 cents. 

ELEMENTS OF LIFE INSURANCE-By Miles M. Dawson, 
Counsellor-at-Law and Consulting Actuary. New 
York, 1911. 3d ed. 12mo, 188 pages. Price, $2.00. 

A concise and practical exposition of the fundamental prin- 
ciples of life insurance, adapted for use as a text-book in schools. 
A consideration of the general and of some peculiar features of 
life insurance is followed by a discussion of statistics and tables, 
of rate-making in all its phases, of the sources and distribution of 
surplus, of surrender values and loans on policies, of departmental 
valuations, and of the policy contract. A glossary is added, giving 
the definitions of life insurance terms in common use. 

EXAMINATION OF INSURANCE COMPANIES, THE~A 

Series of Talks to the Members of His Office Staff. By 
S. Herbert Wolfe, F.S.S., Consulting Actuary, Author 
of ** Inheritance Tax Calculations/* ** Modified Pre- 
miums and Costs," etc. New York, 1910. 8vo, 248 
pages. Price, $3.00. 

A valuable volume for every accountant and insurance official : 
the author follows up the audit of an insurance concern in all its 
details, analyzing the items of assets and of liabilities, incidental to 
the business, with special reference to the insurance law of various 
states. The statutes bearing on the subject are reproduced in the 
form of appendices at the end of the book. 

HOW TO BUY INSURANCE-By Q. P. New York, 1906. 
12mo, 182+31 pages. Out of print. 
A consideration of life insurance from the policyholder's point 
of view. Its history, benefits, defects and intricacies are described 



What to Read on Business 99 

and explained, with suggestions as to tests of the soundness of 
a company, as to what kind of policy to buy and the methods of 
payment. Further the numerous technicalities of the subject are 
explained. The appendix gives useful statistical information and 
tables. 

INVESTMENTS OP LIFE INSURANCE COMPANIES, 
THE— By Lester W. Zartman, Instructor in Insurance 
in Yale University. New York, 1907. 12mo, iv+259. 
Price, $1.25. 

An exhaustive treatise tracing the beneficent influences which 
life insurance accumulations have exercised upon the economic 
development of the country and the relation of those accumu- 
lations to social welfare; the character of the investments, their 
earnings and cost, legal regulation, taxation, and control of the 
assets are the subjects ably discussed by the author. 

LIFE AGENTS* PRIMER, THE-By William Alexander. 
New York, 1908. 79 pages. Price, $1.00. 

A series of elementary lessons for the instruction of life agents, 
dealing with the fundamental principles of insurance and contain- 
ing a great many practical suggestions. 

LIFE INSURANCE. (In Yale Readings in Insurance) — 
Edited by Lester W. Zartman, Ph.D., Assistant Pro- 
fessor of Political Economy, Yale University. 1909. 
8vo, 405 pages. Price, $2.25 ; postage, 20 cents. 

Selected readings on the subject of life insurance from several 
authors treating the subject in a not too technical way. We find 
here sketches on the function, history, origin, theory and other 
subjects relating to life insurance or life insurance companies. 

LIFE INSURANCE COMPANY, THE-By William Alexan- 
der. New York, 1905. 12mo, ix+290 pages. Price, 
$1.50. 

A general treatise on life insurance intended to serve as a 
preliminary to actuarial study. Part I. deals with the principles 
of life insurance and the methods and usages prevailing in the 
State of New York in accordance with the New York law. Part 
II. discusses a variety of problems of management. Part III. 
describes a typical modern company and its growth from infancy, 
with a look into the future prospects of life insurance. 

LIFE INSURANCE EXAMINATIONS- A Manual for the 
Medical Examiner and for All Interested in Life In- 
surance. By Brandreth Symonds, A.M., M.D., Lec- 
turer on Life Insurance, College of Physicians and 



What to Read on Business 



Surgeons, Medical Department, Columbia University. 
New York, 1910. 12mo, vi+214 pages. Price, $1.00. 

A concise manual setting forth the duties and obligations of 
a medical examiner for life insurance, his relation with the 
company and agents. The other topics discussed are : the facts 
concerning each disease which are important from a life insurance 
point of view; the family record and heredity; habits, residence 
and occupation; the physical examination; frauds and fraudulent 
practices. 

NOTE'S ON LIFE INSURANCE -The Theory of Life Insur- 
ance Practically Explained. By Edward B. Fackler. 
New York, 1907. 8vo, 205 pages. Price, $3.00. 

A good text-book for colleges, dealing with the principles of 
life insurance and their practical application. The book is roughly 
divided into (i) theory with arithmetical explanation, (2) al- 
gebraic discussion, (3) practical life insurance, describing organi- 
zations, government supervision and management, and (4) tables 
of net premiums, reserves, commutation columns and monetary 
values. 



PRACTICAL LESSONS IN ACTUARIAL SCIENCE-By 

Miles Menander Dawson, Member Actuarial Society 
of America, Fellow Institute of Actuaries of Great 
Britain. 2 vols. New York, 1905. 2d ed. 8vo, 350+ 
310 pages. Price, per vol., $4.00 ; two vols., $7.00. 

An elementary text-book on the application of the laws of 
probability to insurance and the methods of ascertaining rates, 
values, etc., for life insurance policies. Vol. I. contains the text 
with questions and examples; Vol. II. contains American, British 
and various other tables. 

PRINCIPLES AND PRACTICE OF LIFE INSURANCE, 

THE— Originally prepared by Nathan Willey, Actu- 
ary. Also new and extended tables based on the 
American and combined experience Mortality Tables, 
Computed at 3, 3%, 4, and 4% per cent, interest. New 
Explanatory Text and Additions by Henry Moir, 
F.F.A., F.I.A., Fellow Actuarial Society of America. 
Sth ed. revised. New York, 1912. Royal 8vo, 531 
pages. Price, $10.00. 

A small part of the book is devoted to definitions and to a 
brief exposition of the fundamental principles of life insurance as 
a mathematical science. The bulk of the volume is taken up by a 
complete set of tables. 



What to Read on Business loi 

A SYSTEM AND ACCOUNTING FOR A LIFE INSUR- 
ANCE COMPANY-By J. Charles Seitz, A.B., 
F.A.I.A. New York, 1911. 12x9 inches. Price, 
$25.00. 

A practical guide for directors, officers and employees of in- 
surance companies and for accountants. The subjects are grouped 
under seven divisions: General, Agency, Medical, Policy, Ac- 
counting, Renewal, and Actuarial Departments. The book con- 
tains numerous forms of account books specially adapted for the 
use of insurance companies. 

TESTIMONY TAKEN BEFORE THE JOINT COMMITTEE 
OF THE SENATE AND ASSEMBLY OF THF, 
STATE OF NEW YORK TO INVESTIGATE AND 
EXAMINE INTO THE BUSINESS AND AFFAIRS 
OF LIFE INSURANCE COMPANIES-10 vols. Al- 
bany, 1905. Large 8vo, 4,794 pages. 

An invaluable source of information on the subject of life in- 
surance and life insurance companies. 



Reference Works 



BANKER'S ENCYOLOPEDIA-Price, $6.00; $10.00 a year 
(two issues). 

A list of banks, bankers, trust companies and savings banks in 
the United States and Canada; of foreign banks and bankers in 
the principal cities of the world; of members of the principal 
stock exchanges in the country; of clearing house cities, state 
officials, bank officers, directors and attorneys. 



EARNING POWER OP RAILROADS, THE (1912) -Com- 

piled and Edited by Floyd W. Mundy. (Annual.) 
New York, 1912. 12mo, 526 pages. Price, $2.50; 
postage, 12 cents. 

The book is prepared for the use of investors in railroad 
securities; it gives statistics of mileage, capitalization, indebted- 
ness, earnings, charges, and other facts of 140 railroads in the 
United States, Canada and Mexico, enabling an investor to Judge 
intelligently the value of stocks or bonds of any railroad. The 
introductory chapter lays down the general principles which are 
to guide the investor in testing the value of any railroad security. 

ENCYCLOPEDIA OP MARINE LAW, AN-By Lawrence 
Duckworth, of The Middle Temple, Barrister-at-Law. 
London, 1908. 2d ed. 8vo, xvi+336 pages. Price, 
$2.00. 

In alphabetical order the author has brought together the main 
principles of marine law, quoting English statutes and cases. 
Valuable to shipowner, shipbroker, and shippers. 

INSURANCE YEAR-BOOK, THE (Fire and Marine) — 
1911-1912. Annual. 8vo. Price, $6.00. 

Contains valuable statistical and comparative information re- 
garding American fire, and various insurance companies; also a 
compilation showing the water supply and fire appliances of the 
cities, towns and villages of the United States and Canada. 



INSURANCE YEAR-BOOK, THE (Life, Casualty and Mis- 
cellaneous)— 1911-1912. Annual. 8vo. Price, $6.00. 

Contains valuable statistical, legal, and other information re- 
garding the standing of American life, casualty, and other insur- 
ance companies. 

102 



What to Read on Business 103 

JACKSON'S REAL ESTATE DIRECTORY (Annual) - 
1912-1913. Price, cloth, $6.50 ; leather, $7.00. 

A valuable reference book for every real estate broker, con- 
sisting of three parts. Part I. gives the names of reliable real 
estate dealers in each town of the United States and Canada. 
The attorney's list gives the name of one legal practitioner in each 
town of the United States and Canada. The loan list contains 
the names of parties who place money on real estate security, the 
amoimt they have loaned with the interest rate and location of the 
loans. 

MONEY AND INVESTMENTS— A Reference Book for the 
Use of Those Desiring Information in the Handling 
of Money or the Investment Thereof. By Montgom- 
ery Rollins. Boston, 1907. 8vo, xxxvi-1-446 pages. 
Price, $2.00 ; postage, 20 cents. 

An alphabetically arranged reference and guide book of financial 
terms in common use in the English-speaking countries with defini- 
tions of legal expressions and of the different classes of securities. 
The first part is devoted to a brief exposition of the principles of 
investment and to general suggestions. 

MONTGOMERY CYPHER CODE, THE-5th ed. 1910. 600 

pages. Price, flexible leather, $5.00. 

A code for bankers and stock brokers, covering stock exchange 
transactions, outside investments, as also general banking business 
and investment finance. 

MOODY'S MANUAL OP RAHiROAD AND CORPORA- 
TION SECURITIES (Annual)— Moody and others. 
New York. Price, $10.00 ; flex, leather, $12.00. 

Contains a list of steam railroads, public utility companies, 
industrial and insurance companies in the United States, and 
information concerning their securities. The book is especially 
valuable from the investor's point of view. 

POOR'S MANUAL OP INDUSTRIALS-Annual. Price, 
$7.50. 
Statistical information on industrial corporations. 

POOR'S MANUAL OF RAILROADS -Annual. Price, 
$10.00. 

A complete statistical record of steam railroad companies in 
the U. S. and condensed statistical information on industrial and 
public service corporations. 



I04 What to Read on Business 

SPECIAL VOLUMES OF THE AMERICAN ACADEMY 
OP POLITICAL AND SOCIAL SCIENCE, 

Problems in Finance— 1902. 4to. Price, paper, $1.00 ; 
cloth, $1.50 ; postage, 12 cents. 

Insurance and Commercial Organization— 1904. 4to. 
Price, paper, $1.00 ; cloth, $1.50 ; postage, 12 cents. 

Insurance— 1905. 4to, vi+431 pages. Price, paper, 
$1.00; cloth, $1.50; postage, 12 cents. 

Bonds as Investment Securities— 1907. 4to, 236 pages. 
Price, paper, $1.00 ; cloth, $1.50 ; postage, 12 cents. 

Lessons of the Financial Crisis— 1908. 4to, 170 pages. 
Price, paper, $1.00 ; cloth, $1.50 ; postage, 12 cents. 

Stocks and the Stock Market— 1910. 4to, 235 pages. 
Price, paper, $1.00 ; cloth, $1.50 ; postage, 12 cents. 

Banking Problems— 1910. 4to, iii+236 pages. Price, 
paper, $1.00 ; cloth, $1.50 ; postage, 12 cents. 

American Produce Exchange Markets— 1911. 4to, iv+ 
351 pages. Price, paper, $1.00 ; cloth, $1.50 ; post- 
age, 12 cents. 

STANDARD FINANCIAL QUARTERLY-Four times a 
year. Single copies, $2.68, postpaid. Annual sub- 
scription, $8.00. 

Gives timely information on the financial status of important rail- 
way, industrial and mining corporations in the U. S. and Canada. 

SMITH'S FINANCIAL DICTIONARY-By Howard Irvmg 
Smith. New York, 1908. 2d ed. 8vo, 543 pages. 
Price, $2.00. 

A comprehensive compilation of terms employed in financial and 
allied commercial affairs, arranged alphabetically. Several tables, 
e. ^,, of compound interest, monetary, income from bonds, and brief 
articles enhance the utility of the volume. 



Periodicals 

BANKERS', INSURANOEI MANAGERS' AND AGENTS' 
MAGAZINE, THE— London. Monthly. Yearly sub- 
scription, $5.50. Current. 
A journal of banking, actuarial and financial work. 

BANKER'S MAGAZINE, THE-New York. Monthly. 
Yearly subscription, $5.00. Current. 

The standard periodical publication in the financial field, dealing 
with banking, legal and financial topics. Among its departments 
are : "Banking and Commercial Law Decisions" ; "Replies to 
Law and Banking Questions"; "Practical Banking"; "Banking 
Publicity"; and, "Money, Trade and Investments." 

BANKING LAW JOURNAL, THE-New York. Monthly. 
Yearly subscription, $4.00. Current. 
A financial and legal magazine. 

BOND BUYER, THE-New York. Weekly. Yearly sub- 
scription, $12.00. Current. 

A weekly financial record of railroads, street railways, indus- 
trials, banks, trust companies, and municipal securities. 

BULLETIN OP THE NATIONAL ASSOCIATION OP 
CREDIT MEN— New York. Monthly. Yearly sub- 
scription, 50 cents. 

INVESTMENTS— Monthly. Annual subscription, $1.00. 

Publishes the facts in regard to investment developments and 
gives an analysis of market conditions. 

MOODY'S MAGAZINE-New York. Monthly. Yearly sub- 
scription, $3.00. Current. 
The standard general magazine in the financial field. 

SPECTATOR, THE— An American Weekly Review of In- 
surance. New York. Annual subscription, $4.00; 
foreign, $5.00. 
Devoted to insurance interests of all kinds. 

TICKER AND INVESTMENT DIGEST, THE -Changed 
to: THE MAGAZINE OF WALL STREET. New 

York. Monthly. Annual subscription, $3.00. Cur- 
rent. 
A magazine for speculative investors. 

i«>5 



Interest^ Bond and Insurance Tables 



AMORTIZATION— A Guide to the Computation of Invest- 
ment Values by the Use of the Extended Bond Tables. 
By Charles E. Sprague. New York, 1908. 8vo. Price, 
50 cents. 

This is in reality a supplement to the Complete Extended Bond 
Tables (v. page 107) by the same author and facilitates their use 
in the practical work of introducing and keeping up amortization. 

ANNUAL INTEREST TABLES OF BOND VALUES-By 

Montgomery Rollins. 1907. 16mo, 54 pages. Price, 
flexible leather, $5.00. 

Tables based upon bonds bearing interest payable in annual 
installments at the rates of 3, 4, 4^, 5, 6, 7, and 8 per cent, and 
maturing in periods from i to 50 years; yields from 2^ to 
65^ per cent. 

BANKERS' AND MERCHANTS' PERPETUAL MA- 
TURITY GUIDE, THE— 8vo, 300 pages. Price, $5.00. 

A series of tables showing the number of days between any 
two given dates. It contains 133,590 combinations of dates on 
the calendar and enables one to ascertain the number of days at 
a glance. A valuable aid in the discount department or for 
dealers and investors in coupon bonds. 

BOND, STOCK AND INTEREST TABLES-By Montgom- 
ery Rollins. 1912. 16mo, 119 pages. Price, flexible 
leather, $2.00. 

The bond values tables show the net returns on bonds paying 
interest semi-annually at the rate of 3, 3%, 4, 4/^» 5, 6, and 7 
per cent, with a yield of 2.90 to 6 per cent, and a maturity of 
from six months to 100 years ; a special table covers 4% per cent. 
The stock tables comprise prices from 25 to 225 advancing by J^, 
and yields from 2 to 12 per cent. The interest tables contains 3 
to 6 per cent, with a special table for 4^4 per cent, interest rate, 
and include the 360- and the 365-day methods. 

BOND VALUES— By Joseph Deghu^e. Price, library edition, 
$10 ; pocket edition, $3.00. 

Gives values to four decimal places of 4, 45^, 5, 6, and 7 per cent, 
bonds, interest payable semi-annually; yield 2, 2.05, 2.10, 2}i, to 
6 per cent, and extended to 7>^ per cent. in. 

106 



What to Read on Business 107 

BROOKS' FRENCH, BELGIAN AND SWISS EXCHANGE 
FIGURING TABLES— By Howard K. Brooks. Chi- 
cago. 8I/2XI4 in., 62 pages. Price, $2.50. 

Contains tables converting French, Belgian and Swiss money 
into U. S. money, and vice versa, at the rates of Francs 5,10 to 
5.35 per $1.00, with supplementary tables for the same rates plus 
and minus 1/64, 1/32, 3/64 and . 1/16 of i per cent. ; also additional 
useful conversion table for other European countries. 

COMPLETE EXTENDED BOND TABLES-By Charles E. 

. Sprague, Ph.D., C.P.A., Late Professor of Accountancy 

in New York University and President of the Union 

Dime Savings Bank. 8vo. Price, $10.00; Part II, 

separate, $3.00. 

The volume, which gives values accurate to one million dollars, 
consists of two parts: Part I. — 2^2 to 5 per cent, income; in 
part II. we find additional rates 1^4 .to 2 ^ per cent (quarterly 
bonds) and 5 to 10 per cent. Special tables are also given for 
reducing quarterly or annual bonds to a semi-annual income basis. 

CONVERTIBLE SECURITIES— By Montgomery Rollins. 
1909. 12mo, 174-179 pages. Price, flexible leather, 
$3.00. 

A book for the investor and investment banker, comprising 
tables showing the prices of the various convertible securities, 
which are equivalent to the market quotations of the securities 
exchangeable therefor, together with a complete description of 
such convertible bonds and notes. The appendix contains extracts 
from trust deeds, circulars from companies, in relation to con- 
version, redemption, and other ^ information useful in the pur- 
chase or sale of securities of this class. 

DISCOUNTED BONDS-Tables Covering One Day to Six 
Months. By Montgomery Rollins. Price, $2.00. 

Gives the value of a $1,000 security, with interest payable at 
the end of the period, such as, bond or coupon note. It covers 
maturities by day from one day to six months at rates of interest 
for 3}^, 4, 4^, 5 and 6 per cent, taking into consideration the 
fact that the interest will not be received until maturity and that 
there will, consequently, be a loss of interest upon this interest. 

DOUBLE METHOD WAISTCOAT POCKET INTEREST 
TABLES— By Montgomery Rollins. Price, bound in 
leather, 50 cents. 

Shows interest on $1,000 for one day to six months on the basis 
of 360 days to the year, and for one day to 184 days on the basis 
of 365 days. 



io8 What to Read on Business 

51/2 PER CENT. TABLE OF BOND VALUES-By Mont- 
gomery Rollins. 12mo. Price, flexible leather, $3.00. 

Contain tables for six month periods to 50 years, and five year 
periods to 75 years. 

4l^ PER CENT. TABLES OP BOND VALUES-By Mont- 
gomery Rollins. Price, flexible leather, $3.00. 

Tables covering semi-annual periods to fifty years and 3.05 to 
6 per cent, bases inclusive. 

GOVERNMENT BOND VALUES-By Montgomery Rollins. 
Price, flexible leather, $3.00. 

Tables showing the net return from bonds, stocks and other 
investments, paying interest quarterly at the rates of 2, 3, 4, and 
5 per cent, carried out to four decimal places. The book can be 
used for computing net results on any other investment having a 
specified maturity and on which the interest is payable quarterly. 

HEALTH AND LIFE INSURANCE TABLES at 3, 31/2 and 

4 Per Cent. Interest. By Charles J. Harvey, F.I.A., 
Fellow of the Institute of Actuaries of Great Britain 
and Ireland. New York, 1904. 4to, 157 pages. Price, 

$6.00. 

The tables are based upon the sickness and mortality experience 
of the Independent Order of Odd Fellows, Manchester Unity 
Friendly Society, during the five years 1893-1897. 

INHERITANCE TAX CALCULATIONS -By S. Herbert 

Wolfe, F.S.S., Consulting Actuary. New York, 1905. 
8vo, 308 pages. Price, $4.50. 

A valuable work for executors, trustees, accountants and 
lawyers, explaining in the first part the underlying principles with 
tables and instructions for ascertaining the present value of life 
estates, annuities, dower and courtesy rights, vested and contingent 
remainders, upon different experience tables of mortality at 
various rates of interest, with a brief analysis of the inheritance 
tax laws of the various states and territories. The second part 
of the book consists of a series of problems which explain in 
concrete form the application of the formulas derived in the 
first part of the book. 

LOGARITHMS TO 12 PLACES AND THEIR USE IN IN- 
TEREST CALCULATIONS-By Chas. E. Sprague, 
Author of "The Philosophy of Accounts," '*Text- 



What to Read on Business 109 

Book of Accountancy of Investment/' and ** Extended 
Bond Tables." New York, 1911. 8vo, 88 pages. 
Price, $3.00. 

An excellent book on the subject of logarithms and their 
practical application. 

ROBINSONIAN BUILDING-LOAN INTEREST TABLES- 

Price, $5.00 ; postage, 15 cents. 

Gives present value tables. Various problems confronting the 
building and loan association accountant find here a ready solution. 

ROBINSONIAN INTEREST ON DAILY BALANCES- 

Price, $3.00. 

Gives the interest for one day on any amount from $1 to 
$100,000,000 at I, i^, i^, 2, 2%, 2^, 3, sYz, 4, 4^, 5, 5^, and 
6 per cent, on the basis of 365 days to the year. 

ROBINSONIAN SAVINGS BANKS TABLES-Tables giv- 
ing interest for both 3 and 6 months at 3 per cent, on 
every dollar from $1.00 to $1,000. The same at 3% 
per cent., extended for 6 months from $1,000 to $1,600. 
Price, $1.50. 

Tables giving interest for 6 months at 3, 3^, 3^, or 3^ per 
cent, on every dollar from $1 to $1,600. Price, $1.50. 

Tables at either 3 or 3^^ per cent, giving interest for i, 2, 3, 4, 
5 and 6 months on every dollar from $1 to $1,000. Price, $2.00. 

All on thick cardboard. 



ROBINSONIAN SIX PER CENT. INTEREST BOOK- 

Price, $2.00. 

Giving at a glance the interest on any amount from $1 to 
$10,000 for any time. Also arranged for averaging accounts by 
the very shortest and simplest method, and with special tables 
for use of such Savings Banks as compute interest quarterly and 
half-yearly. (Also 7 and 8 per cent, books similarly arranged, 
price, $2.00.) 



ROBINSONIAN STERLING EXCHANGE TABLES-Priee, 

$2.00. 

These tables readily convert Sterling into Federal money, and 
the converse, to all quarter-cent rates from $4.75 to $4.95 to the 
pound. 



What to Read on Business 



ROBINSONIAN UNIVERSAL INTEREST TABLES-8tli 

ed. 124 pages. Price, $5.00 ; postage, 15 cents. 

A standard book containing interest at i per cent, and in frac- 
tions of }4 up to 12 on a 360 days' basis on all amounts for any 
time from one day to 9 years, interest at 2 per cent, and to 10 
per cent., fractions by halves, on a 365-days' basis, compound 
interest until principal doubles itself, sterling exchange tables, etc. 



SERIAL AND INSTALMENT BOND VALUES TABLES- 

Montgomery Rollins. 12mo. Price, flexible leather, 
$5.00. 

Contains tables showing the values of bonds issued serially or 
on the installment plan. 



SUPPLEMENTAL TABLES OP BOND VALUES-For 

Short-Time Bonds or Notes and High Net Returns. 
By Montgomery Rollins. Price, $1.00. 

Tables showing the net returns from bonds or other securities 
having from six months to five years to run, with interest payable 
semi-annually at prices to net the investor 7.05 to 10 per cent. 

TABLES OP BOND VALUES— By Montgomery Rollins. 
15th ed. 8vo. Price, flexible leather, $3.00. 

A book for investors showing the net yield per annum of bonds, 
stocks or other securities having a fixed maturity and paying 
interest semi-annually, rates 2 to 7 per cent., income basis 2.90 
to 7 per cent. Also tables showing the net return from stocks 
and other irredeemable securities, and tables for computing the 
accrued interest on bonds. 

VALUES OP 3, 31/2, 3.65, 41/2, 5, 6, 7, 7.30, 8 PER CENT. 
BONDS AND STOCKS-By Joseph M. Price. Pocket 
and Office Edition. Price, $5.00 each. 

Interest payable semi-annually, maturity periods from 6 months 
to 60 years; yield iH to 6 per cent, progressing by }ith. 



Part III.— Accounting 



General Principles and Problems 



ACCOUNTANCY— By Francis W. Pixley, Author of "Audi- 
tors, ' ' etc. Constructive and Recording Accountancy. 
London, 1911. 8vo, vi+311 pages. Price, $2.00. 

After a short historical sketch of Accountancy and its Practi- 
tioners — as he terms the members of the Chartered Institute of 
Secretaries and of the various Accountant Societies — ^the author 
takes up the construction of account books, accounts and state- 
ments, as well as the law relating thereto. Various accounting 
terms are defined and explained, and accounts are grouped and 
classified. 

ACCOUNTANCY PROBLEMS WITH SOLUTIONS-By 

Leo Greendlinger, Assistant-Professor of Accountancy 
in the New York University School of Commerce, Ac- 
counts and Finance, and formerly Editor of the 
C. P. A. Question Department of the "Journal of Ac- 
countancy. ' ' With an introduction by John R. Loomis, 
C. P. A., Ex-President of the American Association 
of Public Accountants. New York, 1911. 2 Vols. 
Large 8vo, 393+450 pages. Price, $10.00. Each vol- 
ume separately, $5.00. 

A book well-nigh indispensable to the accounting student and 
practitioner. "The author's scientific treatment (f the subject, 
based on correct accounting principles, will, no doubt, aid many 
accountants in their labors," is the opinion expressed by an au- 
thority on the subject of accountancy. It contains a series of 
accounting problems, either set by various State Boards in C. P. A. 
examinations, or confronting the practitioner in his daily work, 
with solutions in correct form and comments on their make-up or 
on the various views prevailing on the subject; also a variety of 
questions and answers on the theory of accounts, auditing and 
commercial law. A specialty is made of corporation and partner- 
slhip work, to the exposition of which the first part of Volume I is 
devoted. 

ACCOUNTING EVERY BUSINESS MAN SHOULD KNOW 

—By Elisha Ely Garrison. New York, 1910. 12mo, 
x+188 pages. Price, $1.20. 

A general discussion of accounts and business records, designed 
for the layman's use rather than for the accountant. In non- 
technical language the author sketches the development of the 
modern accounting systems as brought forth by the changed con- 

113 



114 



What to Read on Business 



ditions of business. From the same point of view, that is, from 
that of the business man, he discusses the valuation of assets and 
reserves, the principles of cost accounting, the devising of sys- 
tems and final statements. 

ACCOUNTANTS' MANUAL, THE-Vols. I-XII. Price, 
$3.00 each. 

Contains questions and answers set at the Institute Examina- 
tions in England, with copious indices. A volume is issued every 
other year; the last one covers the period from December, 1908, 
to June, 1910. 

ACCOUNTING AND BANKING-By Alfred Nixon, F.C.A., 
F.S.A.A., F.C.T.S., Principal of the Municipal School 
of Commerce, Manchester Lecturer in Accounting and 
Banking; Assisted by T. H. Stagg, A.C.A., Lecturer 
in Accounting and Banking, Manchester Municipal 
School of Commerce. London, 1907. 8vo, xi4-472 
pages. Price, $3.00; postage, 20 cents. 

A general treatise on accounting; it serves as a good text and 
reference book for accountant students; some special accounts 
— viz. : banking and bank-bookkeeping, insurance, partnership, 
building societies, trust accounts — are also taken up and dealt with 
in a practical way. 

ACCOUNTING IN THEORY AND PRAOTIOE-By George 
Lisle, C.A., F.F.A. Formerly Lecturer on Bookkeep- 
ing and the Principles of Accounting at the Herriot- 
Watt College, Edinburgh. Author of several books 
on Bookkeeping and Editor of the "Encyclopedia of 
Accounting." London, 1909. 8vo, xvi+427 pages. 
Price, $5.50. 

An excellent text-book dealing with the principles of bookkeeping 
and accounting. The various terms used in accounting are well 
defined and the theory is illustrated by numerous practical examples 
and problems, the solutions of which are found at the end of the 
book. The treatment of several special accounts is also touched 
upon; e. g., Trust and Executory Accounts. Cost Accounts and 
Mathematics of Business and Law (English) occupy many pages. 

ACCOUNTING PRACTICE-By Clarence Munro Day, 
C.P.A., University of the State of New York. New 
York, 1908. Large 8vo, 318 pages. Price, $6.00. 

An admirable book for the practicing accountant and systematizer. 
It is divided into four parts, of which Part I deals exhaustively 
with the details of an audit, its object and methods of operation; 
Part II deals with the planning and installation of a cost system in 
general, and describes and offers suggestions upon the cost systems 



What to Read on Business 115 

of six different lines of manufacturing, viz. : a shoe carton factor}^ 
a cotton mill, a drug-compounding laboratory, a woolen mill, a silk 
mill, and a lithographing company. Parts III and IV contain sets 
of operating forms and reports of an audit, with all requisite ex- 
hibits and schedules. 

ACCOUNTS, THEIR CONSTRUCTION AND INTER- 
PRETATION— For Business Men and Students of 
Affairs. By William Morse Cole, A.M., Assistant- 
Professor of Accounting in Harvard Univrersity. 
Boston, 1908. 8vo, 345 pages. Price, $2.00; postage, 
15 cents. 
This book, says the author, is an attempt to set forth in simple 
form the main principles which must govern any attempt at ac- 
counting. Beginning with the principles of double-entry book- 
keeping, he proceeds to the more advanced problems of the 
distinction between capital and revenue, of depreciation and of 
capitalization, and attempts to illustrate the general principles by 
concrete examples of various lines of business, including railroad, 
bank, trust, insurance, cost and municipal accounting. Appended 
are chapters containing several forms on opening and closing the 
books of a corporation, on mathematical formulae useful in busi- 
ness, and a few minor matters. 

ADVANCED ACCOUNTING-By Lawrence R. Dicksee, 
M.Com., F.C.A. (Formerly Professor of Accounting 
at the University of Birmingham). With an Ap- 
pendix on the Law Relating to Accounts, by J. E. G. 
de Montmorency, M.A., LL.B. (Cantab.), of the 
Middle Temple, Barrister-at-Law. London, 1911. 
Small 4to, 520 pages. 4th ed. Price, $7.00. 
Treats exhaustively a number of advanced accounting subjects; 
e, g., Capital and Revenue, Tabular Bookkeeping, Bankruptcy and 
Insolvency Accounts, Bookkeeping Without Books, appending also 
on admirable collection of accounting questions and problems. An 
excellent manual for advanced accounting students. 

AMERICAN ACCOUNTANTS' MANUAL, THE-By Frank 
Broaker, C. P. A., and Richard M. Chapman, C. P. A., 
New York, 1897. Small Royal 8vo, 210 pages. Price, 
$3.00. 

The first set of New York C. P. A. questions on Theory of Ac- 
counts, Practical Accounting, Auditing and Commercial Law, set 
by the Examination Board in 1896, together with answers and the 
authors' remarks on balance sheets and other statements. No 
longer a work of especial value. 

BUSINESS EDUCATION AND ACCOUNTANCY-By 

Charles Waldo Haskins, C.P.A., L.H.M. Late Dean 
of the New York University School of Commerce, 



What to Read on Business 



Accounts and Finance, Edited by Frederick A. 
Cleveland, Ph.D., Wharton School of Finance and 
Commerce, University of Pennsylvania. New lork, 
1904. 8vo, xii+239 pages. Price, $2.00. 

Contains a biographical sketch of the author by the editor, and 
a series of articles, mostly addresses delivered on various occa- 
sions. Of these, two are essays on the history of accountancy ; the 
others express the great educator's ideas on the scope and possibili- 
ties of business training in general and of banking education and 
professional accountancy in particular. 

GOOD-WILL AND ITS TREATMENT IN AGCOUNTS-By 

Lawrence R. Dieksee, F.C.A., M.Com. 3d ed. Small 
8vo, 176 pages. Price, $2.00. 

The legal and accounting sides of good-will are fully discussed ; 
since merely the English law is considered, only the accounting 
view of the subject is of interest to the American student, prac- 
titioner and business man. Among other topics, valuation of good- 
will, its purchase and good-will in partnerships and in companies' 
accounts, are dealt with. 

GRADED ACCOUNTING PROBLEMS- Compiled, Ar- 
ranged and Classified by William H. Dennis, B.C.S., 
C.P.A., Professor of the Principles and Practice of 
Accounting in the New York University; and Leo 
Greendlinger, M.C.S., C.P.A., Assistant Professor in 
Accounting in the New York University, and author 
of ''Accountancy Problems.'^ New York, 1909. 
3 vols. 8vo. Price, $2.00 each. Set of 3 vols, $5.00. 

A compilation of practical accounting problems, some set at 
various C. P. A. examinations, and others, graded so as to be 
suitable for beginners (Vol. I), for intermediate students (Vol. 
II), and for advanced students (Vol. III). The book is especially 
well adapted for classroom use in higher business institutions. 

HISTORY OP ACCOUNTING AND ACCOUNTANTS, A~ 

Edited and partly written by Richard Brown, C.A., 
for the Chartered Accountants of Scotland. Edin- 
burgh, 1905. Large 8vo, xvi+459 pages. Price, $4.00. 
Ed. de Luxe, $8.00. 

The book is unique. It begins with the story of the ancient sys- 
tems of numeration and accounting, auditing and bookkeeping; 
then follow in review the Middle Ages in Italy. The remaining 
chapters are devoted to the development of the profession in the 
English-speaking countries, on the continent of Europe, and, 
briefly, in the other civilized countries of the world. The author 
winds up with a hopeful view as to the future of the profession. 
The book is illustrated. Of value is the chronological list of 
books on Bookkeeping up to i8oo in Appendix I. 



What to Read on Business 117 

NET WORTH AND THE BALANCE SHEET-By Herbert 
G. Stockwell, C.P.A. New York, 1912. 175 pages. 
Price (flexible leather), $1.50. 
A non-technical discussion and analysis of every item appearing 
in the Balance Sheet on the debit and credit sides and of the net 
worth as a result of those items, including Capital, Reserves, Sur- 
plus and Contingent Liabilities. 

MANUAL FOR ACCOUNTANTS- Vol. I. By C. Eddis. 
Price, $3.00. 

Contains the questions on bookkeeping, stockholders', partners' 
and executors' accounts, joint stock companies, auditing, insolven- 
cies, etc., set at the Intermediate Examinations by the Canadian 
C. A. examiners. 

MODERN ACCOUNTING-Its Principles and Some of Its 
Problems. By Henry Rand Hatfield, Ph.D., Pro- 
fessor of Accounting, University of California. New 
York, 1911. 12mo, xiv+367 pages. Price, $1.75. 

An authoritative treatise on the science of advanced accounting 
principles. A brief exposition of the theory of double-entry book- 
keeping is followed by a discussion of the Balance Sheet, the In- 
come and Profit and Loss Statement, and of the accounts affect- 
ing these statements. Among the chapters meriting special atten- 
tion are: Immaterial Assets (Good-will), Depreciation, Surplus 
and Reserves, Sinking Funds, and the chapters on Capital Stock 
issued for cash and for property. The author enters into a discus- 
sion of the methods of valuing the various kinds of assets men- 
tiored. 

PHILOSOPHY OF ACCOUNTS-By Charles E. Sprague, 
A.M., Ph.D., C.P.A., Author of ''The Accountancy of 
Investment" and "Extended Bond Tables." New 
York, 1912. 4th ed. 8vo, 161 pages. Price, $3.00. 

A standard book on accounting theory. The principles under- 
lying accountancy are treated from a philosophical and scientific 
point of view, regardless of mere traditional and frequently illogi- 
cal observances. Being intended for such as had previously ac- 
quired a practical knowledge of bookkeeping, the author deals 
with the subject as a mathematical science. Though mainly theo- 
retical the volume abounds in valuable practical suggestions on 
the forms, organization and verification of accounts ; _ this fact, 
coupled with its simple and concise language, makes it interesting 
and valuable reading for the man of affairs as well as for the stu- 
dent and professional accountant. 

PRACTICAL ACCOUNTING-By William H. Dennis, 
B.C.S., C.P.A., Professor of the Principles and 
Practice of Accounting in the New York University 
School of Commerce, Accounts and Finance ; Assisted 



What to Read on Business 



by John R. Wildman, M.C.S., C.P.A., and Paul J. 
Esquerre, A.B., Instructors in Accounting in the 
New York University. New York, 1910. 4th ed. 
$5.00. 

A series of business transactions divided into four parts, each 
of which is accompanied by a set of ruled books of account to be 
worked by students. Beginning with single-entry bookkeeping 
the simple transactions grow more varied and complex; various 
business statements, partnership adjustments, opening and closing 
entries, incorporation forms, minutes of meetings, etc., are given 
or called for; cost accounting and audited vouchers are introduced 
> in Part III. Part IV deals with commission business. The set 
is especially adapted for classroom use. 

SCIENCE OF ACCOUNTS, THE— A Presentation of the 
Underlying Principles of Modern Accounting. De- 
signed as a Work of Reference for Accountants, and 
as a Text-Book for Advanced Students of Account- 
ancy. By Harry C. Bentley, C.P.A., Fellow of the 
American Association of Public Accountants. Author 
of "Corporate Finance and Accounting." New York, 
1911. 8vo, 390 pages. Price, $3.00. 

The book has mainly a theoretical value; its merit is in the fact 
that the author has succeeded in presenting in one volume, scien- 
tifically arranged, the principles of accountancy, the nature and 
functions of accounts and their relation, according to the latest 
American ideas ; the general principles of classification of accounts 
in Part II ; and their practical application to special lines of busi- 
ness in Part VI and in the Appendices. The financial statements 
in Part IV are a valuable aid to the accountant and business man. 
A special feature of the book is the list of questions on the Theory 
of Accounts, selected from the C P. A. examinations of several 
States. 

STUDENT'S GUIDE TO ACCOUNTANCY— By Lawrence 
R. Dicksee, M.Com., F.C.A. London. 2d ed. 8vo. 
110 pages. Price, $1.00. 
An outline of the requirements for those who contemplate enter- 
ing the accountancy profession in England. It gives the scope of 
the Preliminary, Intermediate and Final Examinations for the 
C. A. degree, the books dealing with the various subjects required 
and other information for candidates. 

THEORY OP ACCOUNTS, THE— By Frederick S. Tipson, 
C.P.A. New York, 1912. 16mo, 134 pages. Price, 
$3.00. 

The book contains the questions on the Theory of Accounts, 
with answers and comments, of the C. P. A. examinations set by 
the New York State Board from December, 1896, to June, 1902. 
Not a work of especial value. 



Bookkeeping 



Only a few books of especial interest to accountants and business men 
are listed. 



AOOOUNTING AND BUSINESS PRAOTIOE-By John H. 

Moore and Geo. N. Miner. New York. 8vo, 400 pages. 
Price, $1.40; postage, 12 cents. 

A good book on bookkeeping and on the theory of accounts, 
for schools and business colleges. There are special chapters on 
bank bookkeeping and on partnership affairs. 

BOOKKEEPING AND ACCOUNTS-By Ernest Evan 
Spieer, F.C.A., and Ernest C. Pegler, F.C.A. London. 
1910. 2d ed. Large 8vo, xiii+409 pages. Price, $6.20^ 
net. 

A general treatise on bookkeeping and accounting. Deserving 
mention among the various special accounts dealt with are the 
chapters on partnership accounts and adjustments and on company 
accounts, including entries for amalgamation and absorption of 
companies. Of interest is also the last chapter on internal check 
systems. 

BOOKKEEPING AND OTHER PAPERS-By Gerard Van 
de Linde, F.C.A. London. 2d ed. 8vo, 460 pages. 
Price, $3.00. 

A practical treatise on the principles of bookkeeping for stu- 
dents. It contains chapters on corporation and secretarial work 
and on audits of banks and mercantile forms; a form for recon- 
ciling cash balances with bank pass books is given. The glossary 
contains the principal mercantile terms in use in England. 

BOOKKEEPING FOR ACCOUNTANT STUDENTS-By 

Lawrence R. Dicksee, M.Com., F.C.A., Professor of 
Accounting at the University of Birmingham. 
London, 1910. 6th ed. 8vo, ix+300 pages. Price, 
$3.75. 

An excellent book on elementary accounting. Part I begins with 
the introduction of books of account showing simple ledger ac- 
counts and the method of closing, followed by chapters on the 
"Continental System," and the closing of a ledger on the same sys- 
teni. Part II contains accounts of traders, with complete sets of 
transactions, the adjustment of accounts, and self-balancing 
ledgers. Part III contains the accounts of a manufacturing com- 
pany and the forms of their books. The book concludes with a 
few examination papers and definitions of the commercial terms in 
use. 

119 



What to Read on Business 



BOOKKEEPING EXERCISES FOR ACCOUNTANT 
STUDENTS— By Lawrence R. Dicksee. London, 
1904. 8vo, 95 pages. Price, $1.40. 

This is a supplement to "Bookkeeping for Accountant Students" 
by the same author. It is prepared by the author for accountant 
students who will find there a series of exercises and problems 
upon several subjects such as writing up cash book and journal, 
the preparation of manufacturing accounts, companies' accounts, 
balance sheets, and adjustment of partnership affairs. 

BOOKKEEPING FOR COMPANY SECRETARIES~By 

Lawrence R. Dicksee, M.Com., F.C.A., Formerly 
Professor of Accounting at the University of 
Birmingham. 4th ed. London, 1908. 8vo, 192 pages. 
Price, $1.75. 

Deals mainly with phases of bookkeeping essential to com- 
panies' secretaries, though matters of general interest are also 
touched upon; e. g., Accounts of Branches, Tabular Bookkeeping. 
Two appendices contain examination questions and problems set 
by the Institute of Secretaries. 

CLEVELAND ACCOUNTANT, THE-A Work Designed for 
Experienced Bookkeepers on Opening and Closing 
the Books of Joint Stock Companies. By J. M. Craw- 
ford, Consulting Accountant. Cleveland, 1898. Large 
8vo, 390 pages. Price, $3.00. 

A text-book on Bookkeeping. The chapter on corporations con- 
tains many legal forms and rulings of company books. 

LOOSE LEAF BOOKS AND SYSTEMS FOR GENERAL 

BUSINESS— By F. W. Risque. St. Louis, 1907. 8vo, 
174 pages. Price, $3.00. 

In the words of the author : "This is not a treatise on account- 
ing, but simply how to use, to the best advantage, modern appli- 
ances." The various office forms, books and records are described 
and the advantages of loose leaves in every department are pointed 
out. Full size plates of forms and inserts are found at the end 
of the book. 

MANUAL OF BOOKKEEPING, A-For the Use of Stu- 
dents. By J. Thornton. London, 1903. 12mo, xvii+ 
527 pages. Price, $1.75. 

A text-book on advanced bookkeeping in two parts: Part I 
deals with the laws and principles ; Part II with their practical ap- 
plication. There are numerous forms in the text; questions and 
exercises and appended to every chapter. 



What to Read on Business 



NATIONAL ACCOUNTANT, THE-A Treatise on the 
Theory and Practice of Bookkeeping by Double and 
Single Entry. By J. C. Smith. Price, $3.00. 

In three parts, consisting of nine sets of books, to which is added 
a variety of forms and practical suggestions. It includes Partner- 
ship Settlements and Partnership Changes, and the process of 
changing from single to double entry. 

LOOSE-LEAF BOOKKEEPING AND ACCOUNTING- The 

Science Underlying the Practice of These Arts. Fully 
Illustrated by Many Specimen Forms, Illustrations 
and Rulings. By Charles A. Sweetland, Public Ac- 
countant. St. Louis, 1902. 12mo, 239 pages. Price, 
$2.00. 
A detailed description of loose-leaf systems of bookkeeping as 
applied not only to ledgers, but also to the books of original entry 
and other records of business. Forms of loose-leaf books for vari- 
ous kinds of business are given and explained. 

PRACTICAL BOOKKEEPING-By James B. Griffith, 
F.I. A., formerly Head, Department Commerce, Ac- 
countancy and Business Administration, American 
School of Correspondence. Chicago. 12mo, 288 pages. 
Price, $2.00. 
The fundamental principles of bookkeeping, in simple language 
and illustrated. While it deals chiefly with fundamentals, this 
book also includes the special forms used in single proprietor, 
partnership and wholesale accounts, and in the commission and 
brokerage business. 

SOULE'S NEW SCIENCE AND PRACTICE OF AC- 

COUNTS-By Geo. Soule. 1911. Large 8vo, 782 

pages. Price, $4.00. 
A text-book on bookkeeping, exemplified by transactions of 
several kinds of business including Bank Bookkeeping, Railroad 
Bookkeeping, etc. ; contains also treatises on Punctuating and Let- 
ter Writing, the Voucher System of Bookkeeping, Corporation 
Bookkeeping, and other useful matters. 

THEORY AND PRACTICE OP HIGHER ACCOUNTING 

—By Henry Heitman, Ph.B. New York, 1910. 8vo, 
240 pages. Price, $2.00. 
A good text for business colleges. The transactions are entered 
in a set of books and forms accompanying the text-book. 



Auditing 



ACCOUNTING PRACTICE-By Clarence Munro Day. (For 
particulars, see page 114.) 

AUDITINa— A Practical Manual for Auditors. By Law- 
rence R. Dicksee, M.Com., F.C.A., Professor of Ac- 
counting at the University of Birmingham. London, 
1912. 8vo, x+976 pages. 9th ed. Price, $8.40. 

A standard book on auditing. After describing the procedure 
at a general audit, and the duties and responsibilities of an audi- 
tor, the author proceeds to the consideration of special classes of 
audits and of investigations. The appendices (421-865) contain 
Extracts from (English) Statutes and Legal Decisions bearing 
on the subjects of auditing. 

AUDITING (American Edition)— A Practical Manual for 
Auditors. By Lawrence R. Dicksee, M.Com., F.C.A., 
Professor of Accounting at the University of 
Birmingham. Edited by Robert H. Montgomery, 
C.P.A., Attorney at Law. New York, 1909. Author- 
ized American Edition. Royal 8vo, 586 pages. Price, 
$5.00. 

Much of the matter contained in this volume has been taken 
verbatim from L. R. Dicksee's English Edition, which is recog- 
nized as the standard work on auditing. Changes have been intro- 
duced and the text revised where they have been necessitated by 
the differences existing between the accountancy nomenclature, laws 
and customs of Great Britain and the United States ; while follow- 
ing the text of the English text, the author follows the practice 
from the American point of view. The book is preceded by an 
introduction by Arthur Lowes Dickinson, M.A., F.C.A., C.P.A., 
on the qualifications of an auditor. This edition contains in an 
appendix the text and criticism, from the accountant's point of 
view, of the Federal Corporation Tax Law of 1909. 

AUDIT'S— By Arthur E. Cutforth, A.C.A. London, 1911. 
2d ed. 8vo, 200 pages. Price, $2.50. 

The author touches in a cursory way upon the auditor's duties 
with regard to the items of Profit and Loss and the items on the 
Balance Sheet, and upon the programs of various audits in ac- 
cordance with the line of business. The legal provisions and de- 
cisions (English) affecting auditors are quoted, being followed by 
examination questions on auditing. 

122 



What to Read on Business 123 

AUDITORS: THEIR DUTIES AND RESPONSIBILITIES 

—By Francis W. Pixley, of the Middle Temple, 
Barrister-at-Law, Fellow of the Institute of Chartered 
Accountants in England and Wales. London, 1906. 
9th ed. 2 vols. Royal 8vo. Vol. I— xvii+542; 
Vol. II— xiv+4:95. Price. $7.50 per volume. 

A standard authority on the subject. Vol. I deals with the legal 
status of the auditor, with the forms of accounts of companies 
(English) under the Companies' Act, and with the principles and 
praccice of a private audit. The appendix (459-520) contains several 
forms prescribed by law. Vol. II deals with the principles underly- 
ing the audit of the accounts of Municipal Corporations, of Urban 
District Councils, of County Councils, of the Trading Departments 
of Local Authorities and of Local Education Authorities. The 
Acts (English) relating to auditors of those municipal bodies are 
arranged in chronological order and take up a large part of the 
volume (12-362). These are, of course, of little value to the Ameri- 
can practitioner. 

EXAMINATION OP INSURANCE COMPANIES, THE-A 

Series of Talks to the Members of His Office Staff. By 
S. Herbert WoLfe, F.S.S., Consulting Actuary, Author 
of ** Inheritance Tax Calculations," ''Modified Pre- 
miums and Costs," etc. New York, 1910. 8vo, 248 
pages. Price, $3.00. 

A valuable volume for every accountant; the author follows up 
the audit of an insurance concern in all its details, analyzing the 
items of assets and of Habilities, incidental to the business, with 
special reference to the insurance law of various States. The 
statutes bearing on the subject are reproduced in the form of ap- 
pendices at the end of the book. 

CHARTERED ACCOUNTANT'S CHARGES AND THE 
LAW RELATING THERETO-By F. W. Pixley, 
F.C.A., Barrister-at-Law. London. 3d ed. 8vo, 256 
pages. Price, $4.00. 

The usual fees charged by chartered accountants with regard to 
auditing, investigations, liquidations, receiverships and trusteeships 
are stated from the experience of the author, and tables supplied 
for calculating charges from one hour to 100 days. The English 
law relating to the subject and court decisions are quoted. 

KEISTER'S CORPORATION ACCOUNTING AND AUDIT- 
ING— (For particulars, see page 21.) 



124 What to Read on Business 

MUNICIPAL INTERNAL AUDIT-By A. Comns, F.S.A.A. 

London, 1904. 8vo, 140 pages. Price, $1.40. 

The audit of the collection of rates, taxes and other peculiarly 
municipal revenues is described ; also, municipal undertakings, such 
as gasworks, waterworks, tramways, etc., receiv attention. 

ORGANIZATION AND AUDIT OF LOCAL AUTHOR- 
ITIES* ACCOUNTS-By S. Collins, A.S.A.A. London. 

8vo, 488 pages. Price, $5.00. 

A treatise on the methods of efficient financial control collated 
from the systems in use by the leading local authorities in England. 
The present-day systems of audit are reviewed and compared. 

RAILWAY AUDITOR, THE-By H. W. Whitehead, For- 
merly Consulting Auditor of the Santa Fe System. 
8vo, 42 pages. Out of print. 

A practical manual giving a complete resume of railway ac- 
counting details, as adopted in the various departments, and cen- 
tering in the head office general books, in the income account and 
in the balance sheet. The definitions of terms adopted by the As- 
sociation of American Railway Accounting Officers are appended. 

PRACTICAL AUDITING- A Working Manual for Auditors. 
Describing in Complete Detail the Method of Con- 
ducting a Commercial Audit, and Indicating in 
Proper Order the Successive Steps of Procedure. 
With a General Treatise on Auditing. By George B. 
Kenn, Accountant and Auditor. 3d ed. Chicago, 1909. 
8vo, 135 pages. Price, $3.00. 

A brief general consideration of accounts and auditing is fol- 
lowed by a detaiied description of a practical audit, every succes- 
sive step being taken up an explained, concluding with a specimen 
audit report, on the books of a coal mining and shipping com- 
pany. Part III contains remarks on various classes of audits. 



Corporation and Partnership Accounting 



AOOOUNTANCY PROBLEMS WITH SOLUTIONS, Vol. I. 

(For particulars, see page 117.) 

Contains the only comprehensive treatise in America on the sub- 
ject of partnership from the accountant's point of view. 

A. J. GARNERS MANUAL ON OPENING AND CLOSING 
THE BOOKS OP JOINT STOCK COMPANIES- 

Baltimore, 1891. Price, $3.00. 

Various methods of opening and closing the books of various 
companies, newly organized or converted from partnership and of 
consolidations ; there is also a treatment of entries, on the books 
of corporations, dividends declared and shares donated. The 
methods adopted would be obsolete to-day. Out of print. 

CORPORATE FINANCE AND AC COUNTING -Treating 

of the Corporate Finances and Securities; the Cor- 
porate Books of Account; Reports; Negotiable In- 
struments and the Powers, Duties and Relations of 
the Corporation Treasurer. By H. C. Bentley, C.P.A. 
New York, 1911. 6x9 in., xx+525 pages. Price, 
$4.00. 

A useful book for the accountant and corporation treasurer ; every 
phase of corporation work is practically discussed, accounting and 
legal matters considered, the customary problems of the corpora- 
tion treasurer's work explained and solved. The subject matter 
is divided into six parts: the treasurer's duties and work; corpora- 
tion accounting; corporate finances; negotiable instruments; cor- 
porate securities; forms used in connection with the treasurer's 
work. 

CORPORATION ACCOUNTING AND CORPORATION 

LAW— By J. J. Rahill, C.P.A., Member of California 
Society of Certified Public Accountants. New York. 
8vo, 452 pages. Out of print. 

A valuable volume for the student of corporate affairs'. The 
corporation laws of several States are compared and their respec- 
tive advantages for incorporation pointed out and compared. The 
second part deals with practical accounting; conversion of part- 
nership into corporations ; various methods of opening and closing 
corporate books, consolidations, etc. Banking, bank organization 
and stock exchanges are dealt with in separate chapters. The 
appendix contains the C. P. A. questions set by the California State 
Board of Accountancy and the answers thereto. 

125 



126 What to Read on Business 

CORPORATION ACCOUNTING AND AUDITING-A Prac- 
^ tical Treatise on Higher Accounting. By D. A. Keis- 

^ ter, Consulting Accountant, Corporation Auditor and 
Financial and Industrial Expert. With an Introduc- 
tion by Hon. Henry C. White, late Judge of the Pro- 
bate Court at Cleveland. Cleveland, 1912. 14th ed. 
Royal 8vo, xvi+569 pages. Price, $4.00. 

A comprehensive treatise on bookkeeping and accounts pertain- 
ing to corporations. The book contains numerous forms. The 
legal phase of the subjects is treated at length. J. J. Rahill's book 
being out of print this may be considered the standard work on 
corporation accounting. 

CORPORATION ACCOUNTS AND THE VOUCHER SYS- 

TEM— By James B. Griffith, F.I.A., formerly Head, 
Department of Commerce, Accountancy and Business 
Administration, American School of Correspondence. 
Chicago, 1910. 12mo, 144 pages. Price, $1,00. 

A working handbook of corporation organization and account- 
ing, with special attention to records of stock issues, and manu- 
facturing costs. Also a full explanation of the modern voucher 
system of accounting, with charts for all businesses. 

Contents : Management of corporations ; corporation bookkeep- 
ing; changing from partnership to corporation; treatment of 
reserves; manufacturing and cost accounts; pay-roll records; 
single entry bookkeeping ; model set of books ; changing to double 
entry; proof without trial balance; special accounting forms; 
loose-leaf, card, tabular, and balance ledgers. 

MODERN CORPORATION ACCOUNTING-By J. A. 

Lyons. Price, $1.25. 

A text-book on bookkeeping dwelling mainly on the subject of 
opening and closing entries on corporate books. The transactions 
are to be entered in a set of blank books. The voucher system is 
used. 

PARTNERSHIP ACCOUNTS-By Percy Child, A.C.A., 
Author of ** Bookkeeping and Accounts''; Member of 
the Institute of Chartered Accountants in England 
and Wales. 4th ed. London, 1906. 8vo, 66 pages. 
Out of print. 

A valuable book for accountant students, though the author gives 
his solutions in accordance with English law and cites English 
cases. The book deals with the opening of partnership accounts, 
dissolution of partnerships and with problems arising in connec- 
tion therewith. 



Bank and Brokerage Accounts 



ACCOUNTING AND BANKING-By Alfred Nixon and 
T. H. Stagg. (For particulars, see page 118.) 

BANK BOOKKEEPING-By S. S. Packard, President of 
Packard's Business College. New York. Crown 
8vo, 89 pages. Price, $1.25. 

A text-book for business schools and for private students, de- 
scribing the work of every employee of a bank and then giving a 
set of transactions and records for each department. 

BANK BOOKKEEPING-By Charles A. Sweetland, Con- 
sulting Public Accountant, Author of "Loose-Leaf 
Bookkeeping," and 'Anti-Confusion Business Meth- 
ods." Chicago, 1910. 12mo, 144 pages. Price, $1.00. 

A working manual of modern banking methods, covering organi- 
zation, duties of officers and clerks, and relationship of depart- 
ments. Includes methods and forms for commercial, savings 
and safety deposit departments. 

Contents: Officers and duties; books and forms; coupons; 3. 
banking chart; savings bank; clearing houses; safety deposit 
vaults; special card systems. 

BANK BOOKKEEPING AND ACCOUNTS-By Meelboom 
and Hanaford. (See Accountants' Library, page 146.) 

BANK ORGANIZATION, MANAGEMENT AND AO- 

COUNTS-By J. P. Davis, D.Lit., M.A., LL.B., 
Lecturer on Banking and Finance at the City of Lon- 
don College. London. 8vo, 157 pages. Price, $2.00. 

A text-book for students and bank clerks. An exposition of 
English banking practice in its commercial aspect dealing with sys- 
tems, books, staff, accounts and departments of a bank. 

CORPORATION ACCOUNTING AND CORPORATION 

LAW— By J. J. Rahill. (For particulars, see page 125.) 

METHODS AND MACHINERY OF PRACTICAL BANK- 
ING, THE— By Claudius B. Patten, Late Cashier of 

127 



128 What to Read on Business 

the State National Bank of Boston, Mass. New York, 
1907. 12th ed. 8vo, 515 pages. Price, $5.00. 

A valuable text-book for bank clerks and students. Every de- 
partment of a large bank, its organization and management, its 
books and records are described in detail and illustrated by forms. 
Chapters^ on the clearing-house system, on trust companies, on 
banking in England, on the Suffolk Bank system and a few other 
every-day matters relating to banking, tend to make the volume 
more complete. 

MODERN BANKING METHODS AND PRACTICAL 
BANK BOOKKEEPING-By Albert R. Barrett, 
C.P.A., Formerly Bank Expert for United States 
Treasury Department and Bank Examiner. New 
York, 1908. 5th ed. Large 8vo, 325 pages. Price, 
$4.00. 

Useful for bank officers, clerks and accountants. Commencing 
with the organization of a bank, in accordance with the National 
Bank Act, the author proceeds to a discussion of its books and 
records. Taking up consecutively every department of banking 
activity and illustrating it by numerous forms, he concludes with 
a chapter on clearing houses. 

MODERN TRUST COMPANY, THE-Its Functions and 
Organization. By F. B. Kirkbride and J. E. Sterrett. 
C.P.A. New York, 1908. 8vo, xi+309 pages. Price, 
$2.65 postpaid. 

An excellent description of the functions and organization of the 
trust company of to-day. The subject is taken up by departments, 
viz. : banking, corporate trust, individual trust, safe deposit and 
savings fund, and general accounting departments. The book con- 
tains numerous forms and is a valuable aid to the accounting stu- 
dent and banker. 

STOCKBROKER'S ACCOUNTS-By W. D. Callaway. 

(See Accountants' Library, page 146.) 

TRUST COMPANIES; Their Organization, Growth and 
Management— By Clay Herrick, New York, 1909. 
Price, $4.00. 
A practical treatise on the details of organization, management and 
operation of a trust company, illustrated with facsimiles of records 
and forms in actual use for the trust, banking, savings, safe de- 
posit, real estate and title insurance departments. Contains a 
digest of the laws of all States relating to trust companies. The 
chapters on the "Methods of Increasing Business" and on "Ex- 
aminations, Audits and Other Means of Safe-Guarding the Busi- 
ness" are especially valuable. The volume is practically indispen- 
sable to every trust company officer and employee. 



Factory and Cost Accounts — General 



COMPLETE COST-KEEPER, THE-Some Original Systems 
of Shop Cost-Keeping or Factory Accounting. By 
Horace Lucian Arnold. New York, 1907. 8vo, xvii-h 
408 pages. Price, $5.00. 

A compilation of various cost systems, commencing with a 
simple one, where only a single card is us^d; proceeding towards 
a more complicated one with five forms, and so on, until an elabo- 
rate system for a highly organized establishment and a special 
card system for electrical works are presented. An exposition of 
the^ advantages of account keeping by means of cards and a de- 
scription of various mechanical aids to factory accounting follow, 
with illustrations of comptometers, adding machines, time record- 
ers( and other devices. 

COST ACCOUNTING-By John R. Wildman, M.C.S., 
C.P.A., Professor of Accounting in the New York 
University School of Commerce, Accounts and 
Finance. New York, 1911. 12mo, iv+106 pages. 
Price (students' edition), $2.00. 

A good text-book on the principles of cost accounting, adapted 
to the needs of beginners. Costs, production and accounting sys- 
tems are classified and the adaptability of each to certain condi- 
tions explained. The elements of cost are considered and the 
various methods of distributing the overhead are given special 
attention. Wage systems and wage rates, including the efficiency 
department, are then discussed and the results, as reflected by the 
cost-sheet, presented in the report of the department. 

COST ACCOUNTS— An Explanation of Principles and a 
Guide to Practice. By L. Whittem Hawkins, C.A.F. 
London, 1905. Svo, vi+120 pages. Price, $2.00. 

A concise and clear treatise on the general principles of cost 
accounts and on the relation of the cost records to the financial 
books, which is graphically illustrated by a diagram. The second 
part consists of a series of suggestions on the subject of stores, 
materials, .on cost and other features of cost-finding. Appended 
is a full set of forms illustrating the text with entries and ex- 
planations. 

COST ACCOUNTS— The Key to Economy in Manufacture. 
By W. Strachan, Incorporated Accountant. London. 
1909. 3d ed. Svo, vii+110. Price, $1.50. 

An elementary treatise on the subject of cost accounts, with an 
appendix of forms illustrating the principles enunciated in the 

129 



I30 What to Read on Business 

text. To quote the author, the object of the book is twofold : "In 
the first place it is hoped that it may fall into the hands of manu- 
facturers and be the means of helping them to realize the advan- 
tages to be reaped from the adoption of a proper system of cost 
accounts. The second object of the work is to give a short out- 
line of the methods of keeping cost accounts applicable to different 
classes of manufactures for the benefit of those engaged in ac- 
countancy who are not already conversant with the subject." 

COST ACCOUNTS— With Numerous Pro Forma Rulings 
and Full Explanations Showing Method of Ascertain- 
ing Cost in a Factory. By C. A. Millener, LL.B., 
LL.M., for many years Auditor of the Rathbun 
Company's Industrials and Railways. Deseronto, 
Ontario. Edited by R. F. Spence, Accountant, 
Toronto. Toronto, 1901. 4to, 60 pages. Price, $5.00. 

The author describes a system adapted to a factory producing 
a variety of articles which pass through several processes ; prepar- 
ing the book for such as had little to do with cost accounts, he 
makes up in detailed practical information what he lacks in theory. 
The forms of various cost statements and other books and forms 
are given with instructions for their use. 

OOST-KEEPING AND SCIENTIFIC MANAGEMENT-By 

Holden A. Evans, Naval Constructor United States 
Navy. New York, 1911. 6x9 in., 260 pages. Price, 
$3.00. 

The book is designed primarily for the manager and cost ac- 
coimtant. The importance and purposes of an accurate cost sys- 
tem are shown ; the principles and methods of costing are discussed 
and their practical application to srnall engineering plants. The 
second part of the treatise deals with the methods of scientific 
management, as applied to machine, smith, wood-working, and can- 
vas and flag shops. 

COST-KEEPING FOR MANUFACTURING PLANTS-By 

Sterling H. Bunnell, Ph.B., M.E., Member of the 
American Society of Mechanical Engineers ; Associate 
Member of the American Gas Institute. New York, 
1911. Large 8vo, xH-233 pages. Price, $3.00. 

The introductory chapters on the importance and general prin- 
ciples of cost accounting are followed by suggestions on the 
methods of installing a cost system, and by a detailed discussion 
of the component elements of cost, viz.: material, labor and non- 
productive expense, its classification, computation and distribution. 
The remaining chapters are devoted to sundry matters, such as 
accurate method of taking inventory, the routine of cost-keeping, 
shipping, summarizing and periodic reports. The numerous forms 



What to Read on Business 131 

add interest to the volume which is a useful aid to manufacturers 
and accountants. 

COST OP MANUFACTURES AND THE ADMINISTRA- 
TION OF WORKSHOPS, PUBLIC AND PRIVATE, 
THE— By Captain Henry Metcalfe, Ordnance De- 
partment, U. S. A. New York, 1907. 3d ed. 8vo, 
366 pages. Price, $5.00. 

A criticism of the present organization and cost methods of the 
arsenals in the United States and an exposition of the theory of 
an improved administration system. An appendix illustrates the 
application of the outlined methods to private manufacturers. A 
valuable feature of the book is its numerous forms. 

COST OF PRODUCTION, THE-By Charles J. Watts. 
Chicago, 1902. 8vo, 64 pages. Price, $2.00; postage, 
10 cents. 

The system recomended by the author, though practical, is far 
from being scientific; disregarding all relation to the general ac- 
counting department or cost ledger, it only "furnishes information 
sufficiently accurate for all practical purposes." 

DEPRECIATION AND WASTING ASSETS AND THEIR 
TREATMENT in Assessing Annual Profit and Loss. 

By P. D. Leake, Fellow of the Institute of Chartered 
Accountants in England and Wales. London, 1912. 
8vo, 196 pages. Price, $3.50. 

A practical and helpful discussion of depreciation. Though 
treated from the English point of view, the principles enunciated 
therein find general application. The scope of the book is indi- 
cated by some chapter headings, such as : Fixed and Floating 
Capital; Economic Cost; the Interest Question; Industrial Plant; 
Measurement of Depreciation; Record of Depreciation; Natural 
Raw Material and Recurring Crops ; Purchased Terminable Con- 
cessions; Leaseholds; Copyrights; Patent Rights; Good- will; 
Trade Marks, etc. 

DEPRECIATION OF FACTORIES, THE-Mines and In- 
dustrial Undertakings and Their Yaluation. By 
Ewing Matheson, M. Inst. C.E. 4th ed. revised and 
enlarged. London, 1910. 8vo, xii+230 pages. Price, 
$4.00. 

A treatise, intended for factory managers, business men and ac- 
countants, pointing out the leading circumstances that must be 
considered in "writing off" for depreciation with the aid of many 
tables and charts. Th first part deals with various classes of de- 
preciation on land and buildings, on plant and machinery and on 



132 What to Read on Business 

terminable undertakings, and their effect on the interested parties. 
Part II, entitled "Valuation," discusses the value of a factory as a 
going concern, when it has stopped working, its rental and rateable 
value, fire losses, and other factors of valuation. Though the au- 
thor makes his principles conform with the requirements of the 
law (English), the book is of considerable general interest. 

DEPRECIATION TABLES— By Lawrence R. Dicksee, 
M.Com., F.C.A., London. 2d ed. 8vo, 34 pages. 
Price, 50 cents. 

Tables of depreciation worked out, when the percentage is 
figured (i) on the original cost, (2) on th reducing balances to 
the close of the twenty-fifth year. The unit adopted is £1,000. The 
advantages of the respective methods are discussed. 

FACTORY ACCOUNTS: Their Principles and Practice- 
By Emile Garcke, Managing Director of the British 
Electric Traction Company, Ltd., and J, M. Fells, 
Formerly General Manager of the Salt Union, Ltd, 
London, 1902. Crown 8vo, xviii+24S pages. Price, 
$2.50. 

An excellent handbook for accountants and manufacturers. The 
principles of factory accounts are explained and the records of 
wages, stores, prime cost and stock, and their relation to the com- 
mercial accounts discussed and shown by diagrams. Included is 
also a glossary of terms used in connection with manufacturers' 
accounts, and appendices on the nomenclature of machine details 
and on the Income Tax Acts (English) in their bearing on profits 
of manufacture and others. 

FACTORY ACCOUNTS-By Charles E. Hathaway, Chief 
Accountant, Fore River Ship Building Co. ; and James 
B. Griffith, F.I.A., formerly Head, Department of 
Commerce, Accountancy and Business Administra- 
tion, American School of Correspondence, Chicago, 
1910. 12mo, 208 pages. Price, $1.50. 

Practical information for factory managers, purchasing agents, 
cost clerks, etc., regarding approved methods of recording and 
distributing cost of operation and production. Includes labor 
record systems, use of time clocks, figuring payrolls, etc., with 
numerous illustrations. 

FACTORY COSTS— A Work of Eeference for Cost Account- 
ants and Factory Managers— By F. E. Webner, C.P.A. 
New York, 1911. 8vo, 611 pages. Price, $6.00. 

An up-to-date volume on every phase of the factory costs prob- 
lem; the discussion of the general factors and conditions affectingj 



What to Read on Business 133 

costs in part, is followed by sections on individual elements of 
costs, viz. : material, labor and expense, its segregation and dis- 
tribution. Various cost-finding plans, including the estimate and 
test plan, the sold-hour plan, the list percentage plan and the 
m.achine-hour plan are taken up and discussed in detail, followed 
by graphic charts illustrating the operations of cost-finding plans. 
The last part contains 230 forms relating to the various depart- 
ments of a factory. 

THE FACTORY MANAGER AND ACCOUNTANT-Some 
Examples of the Latest American Factory Practice. 
Collected and Arranged by Horace Lucian Arnold. 
London, 1910. 8vo, 431 pages. Price, $5.00. 

A brief discussion of general factory organization and of the 
importance of cost-finding is followed by outlines of actual suc- 
cessful cost systems used in various large engineering or manu- 
facturing firms, such as the Link-Belt Engineering Company, Nice- 
town, Philadelphia; C. B. Cattrell & Sons Company, printing-press 
manufacturers in Westerly, R. I., and others. The plan of works, 
special features and departments of the respective works are de- 
scribed ; forms are given and their use explained. 

FACTORY ORGANIZATION AND COSTS-By J. Lee 
Nicholson, C.P.A. and Factory Cost Specialist. New 
York, 1911. 4to, xiii4410 pages. Price, $5.50. 

An exhaustive treatise on the subject and an excellent reference 
book for business men, accountants and students. The book is 
divided into two parts. In Part I the author discusses briefly the 
advantages of scientific organization and cost finding in a factory 
and proceeds, then, to review the various systems and forms 
adopted in the different departments of factories, comparing one 
with another, pointing out their respective merits and defects and 
making suggestions as to their best application. For instance, in 
taking up wage systems, the author discusses their general rela- 
tion to costs ; he then compares the various rates in use, viz. : the 
day rate, the piecework rate, the differential rate plan, the pre- 
mium plan, the bonus plan, and the profit-sharing plan; he illus- 
trates their methods of operation and the conditions under which 
each plan would be most practicable. He gives twenty-one differ- 
ent forms of cost records and states the conditions under which 
they were actually designed and used. In Part II, entitled Me- 
chanical Office Appliances, the author has compiled a compendium 
of labor and time-saving devices for office use, such as adding ma- 
chines, mimeographs, addressing machines, etc., illustrating them 
by cuts and explaining their uses. The scope of the book is too 
large and the space at our disposal is too limited to permit even 
a brief description of all the subjects treated by the author. The 
above illustrations will suffice, however, to give an idea of the 
value of the book. 



134 What to Read on Business 

INDUSTRIAL ORGANIZATION, SYSTEMATIZATION 

AND ACCOUNTING-By Clinton E. Woods. (For 
particulars, see page 137.) 

MANUFACTURERS* ACCOUNTS- A Text-Book for the 
Use of Manufacturers, Merchants, Accountants and 
Bookkeepers. By Wilton C. Eddis, P.C.A., President 
of the Institute of Chartered Accountants of Ontario, 
and Author of **The Manual for Accountants, 
Canada," and William B. Tindall, F.C.A. Toronto, 
1912. 8vo, xix+199 pages. Price, $3.00. 

A text-book for manufacturers and accountants treating in three 
parts of (i) cost and records of manufacturing in general; (2) cost 
accounts for boiler and engine manufacturers and contracting en- 
gineers, candy and lumber manufacturers' accounts, depreciation 
and reserves; (3) forms and books of account 

PRODUCTION FACTORS IN COST ACCOUNTING AND 
WORKS MANAGEMENT-By A. Hamilton Church. 
New York, 1910. 8vo, 187 pages. Price, $2.00. 

An exposition of a new theory of distributing the factors of cost 
termed by the author "Production-factor organization," of interest 
to the accountant, engineer and factory manager. Mr Church 
scathingly denounces the usual method of averaging the overhead 
burden and distributing it as a percentage on the cost of labor, 
materials or hours of labor, to which it stands in no relation 
whatever; he would first determine the production factors which 
he defines as "any expense that has a definite relation to cost of 
production," then isolate each function not directly productive to 
determine its steady and regular rent value, and charge these 
rents as regular production factors of perfectly determinable value. 
The reduction of various functions to unit values, the apportion- 
ing of indirect expenses by production factors, and the resulting 
separation of the burden into two parts : one representing the cost 
of all indirect charges at the tool point, the other showing the 
wasted capacity and expressed as a supplementary rate; all these 
points are lucidly brought out and the advantages over the old 
method demonstrated. 

PROPER DISTRIBUTION OP EXPENSE BURDEN-By 

A. Hamilton Church. New York, 1908. 12mo, 116 
pages. Price, cloth, $1.00. 

A treatise on the principles of proper distribution of the over- 
head expenses. The subjects treated are: Interlocking general ex- 
pense with piece costs; distributing expense to individual jobs; the 
scientific machine rate and the supplementary rate; classification 
and dissection of shop charges; mass production and the new ma- 



What to Read on Business 135 

chine rate; apportionment of office and selling expenses. The 
arguments, presented here, are continued and extended in the same 
author's volume on "Production Factors." 

VALUATION OP PUBLIC UTILITY PEOPERTIES-By 

Henry Floy, A.B., M.A., M.E., Consulting Engineer. 
New York, 1912. 8vo, 402 pages. Price, $5.00. 

A valuable and timely volume on a subject about which there is 
little written. An exposition of the theory along which public 
utility property, both tangible and intangible, should be valued is 
followed by examples of actual appraisements, and reproductions 
of exhibits in important cases before the Public Service Com- 
mission of New York City, 

WORKSHOP COSTS FOR ENGINEERS AND MANUFAC- 
TURERS— By Sinclair Pearn and Frank Pearn. Man- 
chester, 1904. 10x18 in., 34 pages. Price, $8.40. 

A practical book for factory accountants and managers. De- 
scribes a system worked out by the writers as managing direc- 
tors of the Manchester Pumping Machinery Works, with special 
reference to the prime cost of machines of which the parts are 
standardized. No attempt is made to deal with establishment 
charges. The book contains 42 full-size rulings and specimen 
entries. 



Factory and Cost Accounts — Special Systems 



BOOT AND SHOE COSTINOS-By Lawrence C. Headly, 
C.A. London, 1908. 8vo, 60 pages. Price, $1.00. 

Deals with the cost accounts of a boot and shoe factory. In the 
first part is described a simple system for checking costs in detail 
and for ascertaining the results of manufacturing in connection 
with the items of prime cost. The second part deals with the 
periodical manufacturing, trading and financial statements. 

COST ACCOUNTS WITH SPECIAL REFERENCE TO 
THOSE OF AN ENGINEER AND IRON FOUNDER, 
THE— A Paper Read Before the Sheffield Chartered 
Accountants Students' Society. By J. W. Best, Fellow 
of the Institute of Chartered Accountants. London, 
1911. 2d ed. xvi+125 pages. Price, $2.00. 

After survey of the engineering and the foundry department sys- 
tems, the records and tlie forms of the two respective departments 
are given and explained. A special chapter has been added in 
the second edition on the card systems generally and as applied to 
engineering and foundry costs. 

COST OF MINING, THE-An Exhibit of the Results of Im- 
portant Mines throughout the World. By James 
Ralph Finley, Secretary Mining and Metallurgical 
Society of America; Lecturer at Harvard University 
on the Economics of Mining. New York, 1909, 8vo, 
ix+415 pages. Price, $5.00. 

An interesting volume to mining men and mining engineers, as 
also to those interested in financial and economic developments. A 
general discussion of factors governing the value of mining prop- 
erty is followed by a consideration of various classes of mines, 
such as coal, iron, copper, lead, zinc, gold and silver, and of the 
cost of mining under various conditions and in various districts. 

COST OF PRODUCTION— An Explanation of Principles 
and a Guide to Practice for the Printing and Allied 
Trades; with an Appendix of Thirty-Eight Forms. 
By John A. Wild. London. 8vo, 98 pages. Price, 
$4.00. 

The following chapter headings indicate the scope of the useful 
volume : The Basic Factor ; Departmentalization Essential ; Stocks 
and Stocktaking; Ascertaining Production; The Analysis of 

136 



What to Read on Business 137 

Wages; Consumption of Stores; Ascertaining Departmental Costs; 
The Analysis of Expenses ; Recovering Working Expenses ; Ascer- 
taining Job Costs; Management from Cost Records; The SelHng 
Price. 

ENGINEERING ESTIMATES, COSTS AND ACCOUNTS 

—A Guide to Commercial Engineering. By A 
General Manager. London, 1911. 3d ed. 8vo. 
xx+256 pages. Price, $4.50. 

The main feature of the book is the description of commercial 
work of an engineering establishment, which centers in the prepa- 
ration of estimates, the latter being considered technically and 
commercially. Numerous examples are given, _ showing the dis- 
tinction between estimates and costs, from various lines of busi- 
ness, viz.: millwright work, pumps, hoisting machinery, bleaching 
machinery, prime movers, steam boilers, and others. The last 
chapter deals with cost accounts and is illustrated by forms. 

FACTORY BOOKKEEPING FOR PAPER MILLS-By 

Joseph Macnaughton. London, 1900. Large 8vo, 29 
pages. Price, $4.00. 

A system of bookkeeping and costing applicable to the opera- 
tions of a paper mill with rulings of various books adapted spe- 
cially to this industry. 

FACTORY MANAGER AND ACCOUNTANT, THE-By 

Horace Lucian Arnold. (For particulars, see page 133.) 

INDUSTRIAL ORGANIZATION, SYSTEMATIZATION 

AND ACCOUNTING-By Clinton E. Woods, E.E., 
M.E. New York, 1908. 12 Books in 3 vol. 4to. Price, 
$24.00; half -leather, $30.00. 

This set of three volumes is an addition of distinct merit to 
accounting literature. The system outlined in twelve reports con- 
cerns itself chiefly with the manufacture of machinery and the 
numerous forms in the text would undoubtedly enable an account- 
ing student of even limited experience to acquire useful knowl- 
edge along the lines of systematization. The forms and the sub- 
ject matter presented are founded on extensive experience, and 
several of them could, with slight modifications, be adapted to other 
lines of business than the one treated by the author. 

METHODS OF COST FINDING IN COTTON MILLS-A 

full description of methods used in accurate cost 
finding for cloth or yam mills, fully illustrated by 
blanks and tables. Adapted to mills with a wide 



138 What to Read on Business 

variety of product. By William G. Nichols. 
Waltham, Mass., 1900. 4to, 70 pages. Out of print. 

We find here four different ways of determining the detailed 
cost of manufactured goods, beginning with a mill engaged in 
making one line of goods ; the subsequent methods, especially Vols. 
Ill and IV, are quite elaborate and adapted for mills producing a 
wide variety of grades. 

MULTIPLE^OOST ACCOUNTS-By H. Stanley Garry. 

(See Accountants' Library, page 147.) 

PROCESS COST ACOOUNTS-By H. Stanley Garry. (See 
Accountants' Library, page 147.) 

RAILROAD OPERATING OOSTS-A Series of Original 
Studies in Operating Costs of the Leading American 
Railroads. By Suffern & Son. New York, 1911. 
4to, 82 pages. Price, $2.00. 

A comparison of earnings, operating costs, physical character- 
istics and operating conditions of large railroads, based upon their 
annual reports to the Interstate Commerce Commission. Replete 
with charts, tables and other valuable comparative data. An ex- 
cellent treatise not only for accountants, practitioners and students, 
but for railroad men and investors as well. The subject is handled 
in a thorough-going manner. 

SINGLE COST ACCOUNTS-By Geo. A. Mitchell. (See 
Accountants' Library, page 147.) 

TERMINAL COST ACCOUNTS-By Andrew Gow Nisbet. 

(See Accountants' Library, page 147.) 

TEXTILE MANUFACTURERS' BOOKKEEPING-For 

the Counting-house, Mill and Warehouse, By George 
Pepler Norton, F.C.A., C.A. London, 1900. 4th ed. 
8vo, xi+300 pages. Price, $6.00. 

An exposition of the system of bookkeeping and of the methods 
that obtain in the woolen and worsted and allied trades, useful to 
the manufacturer and accountant. A set of transactions of a tex- 
tile manufacturing concern is entered in the various books of ac- 
count, viz.: manufacturers' books, special and auxiliary books, and 
mill or factory and warehouse books. Various other business and 
legal (English) topics connected with this particular industry are 
discussed. 



Special Accounting Systems and the 
Accountants' Library 



ACCOUNTANCY OP INVESTMENT, TEXT-BOOK OF 

THE— Including a Treatise on Compound Interest, 
Annuities, Amortization, and the Valuation of Securi- 
ties. By Charles Ezra Sprague, A.M., Ph.D., C.P.A., 
Professor in the New York University School of 
Commerce, Accounts and Finance; President of the 
Union Dime Savings Institution; Chairman of the 
Savings Bank Section of the American Bankers Asso- 
ciation. New York, 1910. 3 Parts. Large 8vo, 93+ 
64+32 pages. Price, $4.00. 

It is an invaluable book for bankers, brokers and students of 
accountancy. The first part is a scientific treatise on the methods 
of calculating annuities, sinking funds, on amortization and accu- 
mulation schedules, and on the accounting systems in connection 
therewith. The second part contains problems and studies of an 
advanced nature on various subjects in connection with the mathe- 
matics of investments. In Part III we find tables of compound 
interest, annuities and sinking funds, and explanations as to their 
use. 

ACCOUNTANT'S GUIDE FOR EXECUTORS, ADMINIS- 
TRATORS, ASSIGNEES, RECEIVERS AND TRUS- 
TEES— By Francis Gottsberger, C.P.A. New York. 
1902. 4to, 196 pages. Price, $5.00. 

An exposition of the method of keeping correctly the accounts 
of an estate under the care of an executor, administrator, trus- 
tee, receiver or assignee, showing also their respective duties and 
responsibilities. Forms of books, schedules and statements, relating 
to this branch of accountancy, are given and their use explained. 
Appended are tables of compoimd interest, annuities and sinking 
funds, with examples illustrating their use. 

DEPARTMENT STORE ACCOUNTS-By Charles A. Sweet- 
land, Consulting Public Accountant, Author of 
''Loose-Leaf Bookkeeping,'* and *' Anti-Confusion 
Business Methods." Chicago. 12mo, 200 pages. 
Price, $1.50. 

Explanation of the working of the various systems and devices 
designed to simplify retail accounting problems, with several 
illustrations. 

Contents : Bookkeeping for modern department stores ; books 
and forms used ; purchases ; sales ; credits ; deliveries ; mail-orders ; 

139 



I40 What to Read on Business 

cashiers' voucher checks ; handling charge sales ; auditing depart- 
ment ; the general books ; a perfect balancing system ; accounting 
for retail stores; the account register system; the autographic 
register; accounting system for country general store. 

ACCOUNTS OP EXECUTORS AND TESTAMENTARY 

TRUSTEES— By Joseph Hardcastle, C.P.A., Pro- 
fessor of Principles and Practice of Accounts, New 
York University School of Commerce, Accounts and 
Finance. New York, 1903. Large 8vo, 75 pages. 
Price, $1.25. 

In ten lectures the author discustses his subject with an aim 
of bringing into accord the principles of accountancy and the re- 
quirements of the law, the statutes of which are frequently quoted. 
Several practical examples and a complete set of accounts of an 
executor of hypothetical estate render the subject clear to the 
general reader. 



BOOKKEEPING FOR FARMERS-By T. Clark Atkeson, 
Ph.D., LL.B., Professor of Agriculture at West 
Virginia University and President of the West 
Virginia State Board of Agriculture. New York, 
1892. 12mo, 40 pages. Price, 25 cents. 

A practical treatise on farm accounts, to which is added a de- 
scription of the Stockbridge system of accounts and notes on busi- 
ness law of importance to farmers. 

BOOKKEEPING FOR PARISH PRIESTS-By Rev. Daniel 
J. Kaib, Professor of Bookkeeping and Commercial 
Law, St. Vincent College, Beatty, Pa. 129 pages. 
Price, cloth, $1.25. 

A treatise on bookkeeping, business forms and business laws, 
designed for the use of Catholic clergy and as a text-book for 
seminaries. It gives also explanations of last wills and testaments, 
a summary of laws concerning wills and a glossary of commer- 
cial terms. 

BOOKKEEPING FOR THE PLUMBER-By George W. 
Eyan. Pittsburgh, 1905. 60 pages. 

A description of a bookkeeping system adapted to the needs of 
a plumbing and plumbing supply business, with useful forms. 

BREWERY .BOOKKEEPING— A Practical Treatise on 

Brewery Accounts and Office Management. By 

Edward W. Clarke, Brewery Accountant. Chicago, 

1898. Large 8vo, 181 pages. 

A month's transactions of a brewing company, including sketches 

of the books and forms used in every department of a brewery, 



What to Read on Business 141 

combined with the chapters on cooperage and cask systems, on 
corporation bookkeeping, and on British systems of brewery ac- 
counts, help to give a comprehensive view of the subject The 
book is out of print, but second-hand copies are sometimes to be 
had. 

ELECTRIC RAILWAY ACCOUNTING- The Monthly Re- 
port, the Accounting Department and the Accountant. 
By W. B. Brockway, General Auditor, Nashville 
(Tenn.) Railway and Light Company, Ex-Secretary 
Street Railway Accountants' Association of America. 
New York, 1906. Small 8vo, iiiH-84 pages. Price, 
$1.25. 

The author begins with some suggestions on the form of 
monthly reports of an electric street railway and on the units of 
comparison for that kind of transportation. The chapters on the 
accounts, balance sheet and audits are of but little value to the 
professional accountant. 

ELECTRIC RAILWAY AUDITINa AND ACCOUNTING 

—By William H. Forse, Jr., Vice-President of the 
American Street and Interurban Railway Account- 
ants' Association, Treasurer of the Indiana Union 
Traction Co. New York, 1908. 8vo, 157 pages. 
Price, $2.00. 

An outline of the accoimting system generally adopted by the 
American electric railways, illustrated by forms actually in use. 
The office organization, construction accounts, auditing of con- 
ductors' collections, ticket accounting, station records and audits, 
freight and express accounts, classification and statistics are among 
the subjects included in the treatise. 

FARM ACCOUNTING AND BUSINESS METHODS-By 

J. A. Bexell, A.M. School of Commerce, Oregon 
Agricultural College. Springfield, Mass., 1911. 8vo, 
161 pages. Price, $1.25. 

A text-book for students in agricultural schools and a manual 
for home study. It is divided into four parts: Part I, Financial 
Accounts; Part II, Cost Accounts and Special Records; Part 
III, Business Organizations, Correspondence and Forms; Part IV, 
Useful Tables of Interest, Wages, Measures, Weights, etc. To 
every chapter are appended exercises for practice. Simple and 
practical, it has been adopted by many schools. 

FORMS OP ACCOUNT BOOKS for Vaxious Classes of 

Business— Compiled by J. G. Johnston, Chartered 
Accountant. London, 1893. 8vo, 100 pages. Price, 
$1.20. 



142 What to Read on Business 

Sets of accountin^r forms for five different lines of business; 
manufacturing, retail, solicitors, law agents and others; stock 
brokers, housekeeping books and investment register. 

GAS COMPANIES' BOOKKEEPING-By J. H. Brearley 
and B. Taylor. London. 4to, 240 pages. Price, $5.00. 

A description, with illustrations, of all books and forms of a 
gas company; a chart shows the interdependence of the records. 
A set of transactions is worked out, followed by a model balance 
sheet and statement of accounts (English). 

HOSPITAL ACCOUNTING AND STATISTICS -The Forms 

of Hospital Financial Reports and Statistics. Boston, 
1908. 8vo, 78 pages. Price, $1.25 ; free to charitable 
institutions. 
A compilation of desirable forms in use by the foremost hos- 
pitals. The forms of books of accounts for the superintendent and 
treasurer, forms of financial statements and schedules of vouchers, 
bill registers, etc., are shown with ruling adapted for the use of 
such institutions. 

INSURANCE OFFICE ORGANIZATION, MANAGEMENT 
AND ACCOUNTS-By T. E. Young, B.A., F.R.A.S., 
and Richard Masters, A.C.A. London, 1904. 8vo, 
146 pages. Price, $1.50. 

A brief outline of the general principles of the organization, man- 
agement and arrangement of work and staff in an insurance office, 
is followed by treatises on the principles of bookkeeping and their 
adaptation to the various departments, viz.: general, life, fire, 
marine and accident, illustrated by numerous forms. 

MANUAL OF ACCOUNTING AND BUSINESS PRO- 
CEDURE OF THE CITY OF NEW YORK-Issued 
by Herman A. Metz, Comptroller, Department of 
Finance, City of New York. 1909. 4to, xxxvi+452 
pages. 

An excellent book giving a general description of the methods 
and procedure obtaining in over one hundred departments, 
bureaus and offices of the City of New York, and of the adminis- 
trative purpose secured by their introduction. It contains the 
forms of reports, books and records actually in use in the several 
departments. 

MINE ACCOUNTS AND MINING BOOKKEEPING-By 

James Gunnison Lawn. 8vo, 148 pages. Price, $4.25. 
A practical manual for students and for such as are interested 
in metalliferous mines, collieries and mining in general. Numer- 
ous illustrations are given from the actual practice of leading min- 



What to Read on Business 143 

ing companies. Part I deals with workmen and wages; Part II, 
with purchases and sales; Part III, with summaries and analyses 
of costs; Part IV, with various reports and statistics. 

MUNICIPAL ADMINISTRATION AND ACCOUNTING- 

By Frederick A. Cleveland, Ph.D., Director of the 
Bureau of Municipal Research. New York, 1909. 
8vo, xvi+361 pages. Price, $2.00 net. 

The author dwells at length on the present corrupt municipal 
management and reviewing the extant methods, demonstrates that 
the fault lies with the system. Suggestions toward a reform 
should begin with a complete reorganization of municipal ac- 
counts, which should be put on a business basis and made reason- 
ably uniform. The accounting systems of Chicago and New York 
are described, the latter being severely criticized. The book is 
rather fragmentary in character, some of the chapters being 
reprinted from reports and papers previously published. 

NEWSPAPER ACCOUNTS-By Benjamin T. Norton, 
F.C.A., and George T. Feasey, A.C.A. London, 1895. 
8vo, 230 pages. Price, $4.00. 

A reference book for practicing accountants and newspaper 
manager in respect of points in connection with the books and 
accounts of newspaper offices; a specimen set of books containing 
entries representing a half-year's transactions, and rulings adapted 
specially to evening and weekly papers are appended. 

NEWSPAPER BOOKKEEPING AND ACCOUNTS-By 

Charles Comins, F.C.A. (American Edition). New 
York, 1896. 8vo, 98 pages. Price, $3.25. 

The outline of a system of bookkeeping for newspaper offices 
with numerous forms in 3 parts: (i) Manager's and general 
office; (2) The departments; (3) The final accounts. The system 
is based mainly on English practice. 

PUBLISHERS' ACCOUNTS-Including a Consideration of 
Copyright and the Valuation of Literary Property. 
By Clarence E. Allen. London, 1897. 8vo, 127 pages. 
Price, $1.00. 

Parts I and II deal with the accounts and methods of the book 
trade and give an example of transactions entered in a set of 
books. ^ Parts III and IV discuss various subjects relating to the 
publishing business, such as copyrights and form of agreement in 
England. 

QUASI-PUBLIC CORPORATION ACCOUNTING AND 

MANAGEMENT-By John F. J. Mulhall, P.A. 
Boston, Mass., 1905. 8vo, 200 pages. Price, $5.00. 

After a. brief review of the general organization of quasi-pubHc 
corporations, the author takes up, successively, the records and 



144 What to Read on Business 

account books of water works, gas works, electric light works, 
steam heating works, telephone companies and electric rail;yays, 
illustrating various forms and explaining their use. The classifica- 
tion of revenue, operating and maintenance accounts is given with 
every group. 

RAILWAY ACCOUNTS AND FINANCE-By J. A. Fisher. 
London, 1911. 3d ed. 8vo, xl+588 pages. Price, 
$4.20. 

An exposition of the principles and practice of railway account- 
ing. The author covers the ground well, though the work is, in 
many instances, of less value to the practical American railroad 
man, as the author outlines a system in accord with the require- 
ments of the English Railroad Commission. The subject is treated 
under four headings: traffic department, expenditure, secretary's 
department, and accountant's department, which includes a chapter 
on the audit of railway accounts. The book is profusely illustrated 
with forms and is of great use to railroad men and accountants. 

SIMPLE MINE ACOOUNTING-By David Wallace, Ex- 
pert Mine Accountant. New York, 1908. 8vo, 63 
pages. Price, $1.00; postage extra, 10 cents. 
An elementary treatise on mining bookkeeping. Transactions of 
a general mining concern are entered in a simple set of books and 
records. 

SOLICITOR'S OFFICE ORGANIZATION, MANAGEMENT 

AND ACCOUNTS-By E. A. Cope and H. W. H. 

Robins. London. 8vo, 176 pages. Price, $2.00. 

A practical book in two parts. Part I covers the details of 

management, such as the staflf, business records, correspondence, 

etc.; Part II deals with the accounts on the columnar system. 

STUDENTS' GUIDE TO EXECUTORSHIP ACCOUNTS, 

THE— By Roger N. Carter, M.Com., A.C.A. London. 

2d ed. 8vo, 230 pages. Price, $2.40. 

Definitions, forms, pro forma accounts, and a sumrnary of the 

English law relating to executors' accounts, based mainly on the 

requirements of the English statutes, and specimen questions and 

answers. The appendix contains the Trustee Act, 1893. 

SYSTEM AND ACCOUNTING FOR A LIFE INSURANCE 
COMPANY, A-By J. Charles Seitz, A.B., F.A.I.A. 
New York, 1911. 12x9. Price, $25.00. 
A practical guide for directors, officers and ernployees of insur- 
ance companies and for accountants. The subjects are grouped 
under seven divisions: General, Agency, Medical, Policy, Account- 
ing, Renewal, and Actuarial Departments. The book contains 
numerous forms of account books specially adapted for the use of 
insurance companies. 



What to Read on Business 145 

TELEPHONE ACCOUNTING-By R. G. Tutt. St. Louis, 
Mo., 1909. 4to, 30 pages. Price, paper, $1.00. 

The author gives concise definitions of the accounts peculiar to 
a telephone company and their classification. A description of the 
books follows; the numerous forms include among others a 
Voucher Record, Voucher, Message Summary, Toll Ledger, Time 
Sheet, Installation Order, Work Report, Material Report and Sub- 
scribers' Ledger (Card System). 

THEORY AND PRACTICE OF ESTATE ACCOUNTING 

for Accountants, Lawyers, Executors, Administrators 
and Trustees— By Frederick H. Baugh, Expert Ac- 
countant, and William C. Schmeisser, A.B., LL.B., of 
the Baltimore Bar. Baltimore, 1910. Large 8vo, 
xxviii+321 pages. Price, buckram, $4.00; postage, 
25 cents. 
In language intelligible even to laymen the authors consider 
exhaustively the legal phases of the subject and the procedure of 
the executor after the death of the testator or of an intestate, in 
the first eight chapters; especially valuable is the chapter on 
Corpus and Income. The subsequent chapters are mainly devoted 
to the Accounts and Records of an Executor. The book is pro- 
fusely illustrated with forms of books, accounts, schedules and 
reports. Accountants would find the book a valuable aid when 
called upon to take charge of the affairs of an estate. 

TREATMENT OP FLUCTUATING CURRENCY IN AC- 

COUNTS-By A. E. Cutforth, A.C.A. London, 1910. 
8vo, 60 pages. Price, $1.00. 

The treatment of fluctuating currency in various classes of ac- 
counts is concisely discussed and illustrated by examples. Among 
the subjects touched upon are: Treatment of revenue and of 
capital receipts and expenditures; current accounts between an 
English and a foreign ofl&ce, valuation of floating assets and lia- 
bilities. 

UNIFORM SYSTEM OF ACCOUNTS-Prescribed for Elec- 
trical Corporations. Public Service Commission for 
tke First District. New York, 1908. 8vo, 61 pages. 

The various accounts which are to appear on the books of 
electrical companies are classified and defined, as the items which 
should be debited or credited to the respective accounts are 
enumerated. 

ACCOUNTANTS' LIBRARY, THE-8vo. Buckram. Full 
set, $60.00. 

A series of fifty-one hand books, each volume dealing with a 
system of bookkeeping suitable for the particular business described 



146 



What to Read on Business 



therein, giving the forms and records, and most of them containing 
a set of pro forma accounts. 

All volumes are English publications and, in numerous instances, 
the systems described are molded either according to the customs 
prevailing in that particular industry in England, or in accordance 
with the requirements of English Acts which set up rules and 
restrictions on certain classes of business. However, the American 
student and practitioner can frequently find valuable suggestions 
and many a system could be, and has been, with slight modifica- 
tions to suit the American conditions, adopted in this country. 



Volume 

I. Bank Bookkeeping and Accounts. By Meelboom & Hana- 

ford $2.00 

II. Auctioneers' Accounts. By Lawrence R. Dicksee, M.- 

Com., F.C.A 1.40 

III. Builders' Accounts. By J. A. Walbank, A.C.A 1.40 

IV. Agricultural Accounts and Income Tax. By T. Wheeler 

Meats, A.S.A.A 2.00 

V. Theatre Accounts. By W. H. Chantrey, F.C.A 1.40 

VI. Co-operative Societies' Accounts. By F. H. Sugden.... 2.00 

VII. Gas Accounts. By » The Editor , 2.00 

VIII. Mineral Water Manufacturers' Accounts. By Lund & 

Richardson 1.40 

IX. Stockbrokers' Accounts. By W. D. Callaway, A.C.A. 1.40 
X. Grain, Flour, Hay, and Seed Merchants' Accounts. By 

George Johnson 1.40 

XI. Polytechnic Accounts. By H. Calder Marshall, F.C.A 1.40 

XII. Solicitors' Accounts. By Lawrence R. Dicksee, M.Com., 

F.C.A 1.40 

XIII. Pawnbrokers' Accounts. By Thornton & May 1.40 

XIV. Engineers' and Shipbuilders' Accounts. By Francis G. 

Burton, A.S.A.A 1.40 

XV. Tramway Accounts. By Donald McCall 4.20 

XVI. Australian Mining Companies' Accounts. By Godden & 

Robertson 1.40 

XVII. Printers' Accounts. By H. Lakin-Smith, F.C.A 1.40 

XVIII. Medical Practitioners' Accounts. By J. H. May, A.S.A.A. 1.40 

XIX. Water Companies' Accounts. By Frank Key, A.S.A.A. 1.40 

M.A., C.A 1.40 

XX. Fishing Industry Accounts. By Charles Williamson, 

XXI. Municipal Accounts. By John Allcock, F.S.A.A 4.20 

XXII. Underwriters' Accounts. By Spicer & Pegler 2.00 

XXIII. Jewellers' Accounts. By Allen Edwards, F.C.A 2.00 

XXIV. Multiple-Shop Accounts. By J, Hazelip, F.C.I.S 1.40 

XXV. Building Societies' Accounts. By W. C. Grant-Smith, 

LL.B., A.C.A 1.40 

XXVI. Depreciation, Reserves, and Reserve Funds. By Lawrence 

R. Dicksee, M.Com., F.C.A 1.40 

XXVII. Quarry Accounts. By A. E. J. G. P. Ibotson, A,C.A. .. 1.40 
XXVIII. Friendly Societies' Accounts. By E. Fumival Jones, 

A.S.A 2.00 

XXIX. Electric Lighting Accounts. By George Johnson, F.S.S., 

F.C.I. S 2.00 

XXX. Fraud in Accounts. By The Editor 1.40 



What to Read on Business 



147 



XXXI. Drapers' Accounts. By George H. Richardson, F.S.S., 

F.C.I.S 200 

XXXII. Wine and Spirit Merchants' Accounts. By A. Sabin 2.00 

XXXIII. Dairy Accounts. By F. Rowland, A.C.A 1.40 

XXXIV. Brickmakers' Accounts. By W. H. Fox, F.C.A 1.40 

XXXV. Timber Merchants' Accounts. By Ernest E. Smith, 

A.C.A 140 

XXXVI. Insurance Companies' Accounts. By Edgar A. Tyler, 

F.S.A.A., F.C.I.S., F.S.S 4-20 

XXXVII. Hotel Accounts. By Lawrence R. Dicksee, M.Com., 

F.C.A 1.40 

XXXVIII. Laundry Accounts. By F. J. Livesey, F.C.A 1.40 

XXXIX. Cotton Spinners' Accounts. By William Moss, F.C.A. 2.00 

XL. Shipping Accounts. By. R. R. Daly, F.C.A 1.40 

XLI. Trustees', Liquidators' and Receivers' Accounts. By Sidney 

Stanley Dawson, F.C.A., F.C.LS., F.S.S 1.40 

XLII. Multiple-Cost Accounts. By H. Stanley Garry, A.C.A... 1.40 
XLIII. Woolen and Other Warhousemen's Accounts. By John 

Mackie 1.40 

XLIV. Brewers' and Bottlers' Accounts. By Herbert Lanham, 

A.C.A 4.20 

XLV. Urban District Councils' Accounts. By Fred. S. Eckers- 

ley 2.00 

XLVI. Terminal Cost Accounts. By Andrew Gow Nisbet, C.A. .. 1.40 
XLVII. Single Cost Accounts. By Geo. A. Mitchell, A.S.A.A., 

F.C.LS 2.00 

XLVIII. Tramway Bookkeeping and Accounts Simplified. By 

Donald McColl (Supplement to Vol. XV.) i.oo 

XLIX. Process Cost Accounts. By H. Stanley Garry, A.C.A. . . . 2.00 

L. Bakers' Accounts. By F. Meggison, C.A 2.00 

LI. Colliery Accounts. By Mann 2.00 



Encyclopedias^ Lexicons and Periodicals 



ACCOUNTANT, THE— The Recognized Weekly Organ of 
Chartered Accountants. London. Yearly subscrip- 
tion, $6.50. Current. 

Articles of interest to the accountancy profession in England. 

ACCOUNTANT'S AND BOOKKEEPER'S VADE-MECUM, 
THE— By G. E. Stuart Whatley, Accountant (Exam. 
Inst. C. A.). London, 1893. 8vo, 159 pages. Price, 
$2.50. 

A series of short and concise articles upon Capital and Reve- 
nue Expenditure, Revenue Accounts, Depreciation, Reserve and 
Sinking Funds, Adjustment of Partnership Accounts, Joint Stock 
Companies' Accounts, Tabular Bookkeeping, and other matters 
from the accounting and legal points of view. The book contains 
a number of useful forms and pro forma accounts. 

ACCOUNTANTS' ASSISTANT, THE-By Thomas Beckett. 
London. 8vo, 140 pages. Price, $2.40. 

A bibliography of accountancy; it contains an index to the ac- 
countancy lectures and leading articles printed in the "Accountant," 
the "Accountants' Journal," the Transactions of various students' 
societies, and other English periodicals, during the last thirty 
years of the nineteenth century, and a list of the principal treatises 
on subjects affecting accountancy. 

ACCOUNTANTS' COMPENDIUM, THE-By Sidney Stan- 
ley Dawson, Fellow of the Institute of Chartered Ac- 
countants in England and Wales ; Fellow of the Char- 
tered Institute of Secretaries; Fellow of the Royal 
Statistical Society ; Author of a Lexicon for Trustees, 
Liquidators and Receivers; Contributor to the Ency- 
clopedia of Accounting and Professor of Accounting 
in the University of Birmingham. London, 1911. 
4th ed. Large 4to, 749 pages. Price, $8.25. 

Alphabetically arranged, the book is an excellent lexicon of ac- 
countancy. It contains clear and concise definitions of terms used 
in connection with the profession ; and numerous brief articles on 
the subjects of accounting, auditing, law, and business in general. 
It is of great value to accounting students and to practitioners. 
The work is regarded as authoritative. 

148 



What to Read on Business 149 

ACCOUNTANTS' JOURNAL, THE-A monthly publica- 
tion. London. Yearly subscription, $2.15. 

Especially designed to suit the requirements of accountant 
students. 

ACCOUNTANTS' MAGAZINE, THE -Edinburgh. Monthly. 
Yearly subscription, $1.50. Current. 

AMERICAN BUSINESS AND ACCOUNTING ENCYCLO- 
PEDIA, THE— Compiled by E. H. Beach, W. W. 
Thorne and A. E. Rouech. Detroit, Mich. 10th ed. 
6 vols. Large 8vo, 1500 pages. Price, $20.00. 

A reference book for accountants, illustrated with forms and 
tables. It contains numerous definitions and articles on accounting 
subjects. 

BUSINESS— A Magazine for Office, Store and Factory. 
Monthly. Annual subscription, $1.50 ; Canadian, $2.00 ; 
foreign, $2.50. Current. 

A periodical which contains many useful articles on bookkeep- 
ing and other topics. 

CYCLOPEDIA OP COMMERCE, ACCOUNTANCY, BUSI- 
NESS ADMINISTRATION— A general reference 
work on Accounting, Auditing, Bookkeeping, Com- 
mercial Law, Business Management, Administrative 
and Industrial Organization, Banking, Advertising, 
Selling, Office and Factory Records, Cost Keeping, 
Systematizing, etc. Chicago, 1910. Royal 8vo, 10 
vols. Price, $24.00. 

This cyclopedia is mainly devoted to descriptions of various 
special accounts. It is of some value to public accountants and 
systematizers. 

ENCYCLOPEDIA OP ACCOUNTING-Edited by George 
Lisle, C.A., F.F.A. Edinburgh, 1903. 8 vols. 8vo. 
Price, $60.00. 

For American use it is as well to purchase only the first six 
volumes (Price, $45.00), which contain the important articles, and 
omit the last two volumes, which contain only "Forms and Prece- 
dents" based on English legal practice. The first six volumes con- 
stitute the standard reference work for accountants the world 
over. The definitions are authoritative and many of the articles 
are written by eminent practitioners. 



150 What to Read on Business 

JOURNAL OF ACCOUNTANCY, THE-Single copy, 30 
cents; yearly subscription, $3.00; foreign, $3.50. 
Current. 

Published monthly under the auspices of the American Associa- 
tion of Public Accountants. It numbers among its editors and con- 
tributors the foremost American practitioners and economists, and 
contains articles of interest to accountants, business men and stu- 
dents of accountancy. It contains separate book, legal, and C. P. A. 
question departments. 

LEXICON FOR TRUSTEES IN BANKRUPTCY-By 

Sidney Stanley Dawson, M.Com., F.C.A. London. 
8vo, 422 pages. Price, $1.40. 

A lexicon for the use of trustees in bankruptcy and of liquidators 
of companies. The English statutes and schedules referring 
thereto, the regulations of Boards of Trade and the decisions of 
the courts form the basis of the work and are referred to through- 
out the text. 



Commercial Law^ 



ACCOUNTANCY PROBLEMS-By Leo Greendlinger. (For 
particulars, see page 113.) 

AMERICAN BUSINESS LAW, WITH LEGAL FORMS- 

By John J. Sullivan, A.M., LL.B., Instructor in Busi- 
ness Law at the University of Pennsylvania and Mem- 
ber of the Philadelphia Bar. New York, 1909. 12mo, 
433 pages. Price, $1.50. 

A text-book for the students taking a course in comriiercial law. 
Many of the practical legal questions confronting the business man 
are discussed and answered. The book is provided with numerous 
forms, and questions are found at the end of every chapter. 



AMERICAN CORPORATIONS. The Legal Rules Governing 
Corporate Organization and Management, with Forms 
and Illustrations— By John J. Sullivan, A.M., LL.B., 

Assistant Professor in Business Law at the University 
of Pennsylvania and Member of the Philadelphia Bar, 
New York, 1910. 12mo, xiii+455 pages. Price, $2.00. 

A text and reference book for teachers and business men. The 
volume begins with a classification of corporations and their for- 
mation and powers; then it deals with the management, with the 
rights of stockholders, with the various causes of dissolution, and 
the classes of consolidation. Foreign, semi-public, public and 
quasi- corporations are also considered. Valuable information on 
the steps to be taken in each of the several States and Territories 
in order to secure a charter is found in the appendix. A set of 
questions is appended to every chapter. 



AMERICAN LAW RELATING TO INCOME AND PRIN- 
CIPAL, THE— By Edwin A. Howes, Jr., A.B., LL.B. 
(Harv.), of the Suffolk Bar. Boston, 1905. 12mo, xviii 
+104 pages. Price, $1.00. 

A useful book for lawyers, trustees and accountants, presenting 
and explaining the laws applicable to the separation of the returns 
from investments into income and principal; a full citation of 
authorities is given, indicating the law of each State, illustrated 
by cases. 



^'With special regard to the needs of accountant students. 
151 



152 What to Read on Business 

CARE OP ESTATES, THE— By Frederick Trevor Hill, of 
the New York Bar. New York, 1901. Small 8vo, 176 
pages. Price, $1.25. 

Five hundred and two questions and answers concerning the 
duties, rights and liabilities of executors, administrators, trustees 
and guardians. Cases and legal statutes are frequently quoted. 

CLASSIFIED CORPORATION LAWS OF ALL THE 

STATES— By M. U. Overland, of the New York Bar, 
New York, 1909. 6x9 in., 508 pages. Price, $4.00. 

A manual of statutory corporation law for the use of the lawyer, 
pronioter and business man in general. The volume contains a 
concise digest of the general corporation laws of all the States 
and Territories of the Union, uniformly arranged, so that for 
every State information on any particular subject will be found 
in the same relative position. 

COMMERCIAL LAW-By D. Curtis Gano, LL.M., of the 
Richester (N. Y.) Bar; Assisted by Samuel C. Wil- 
liams, Teacher of Commercial Law in the Rochester 
Business Institute. New York, 1904. 12mo, 399 
pages. Price, $1.00. 

A text-book containing the fundamental principles of those sec- 
tions of law which the business man finds of most value to him- 
self, viz. : contracts, sales, negotiable instruments, agency, bail- 
ment, partnership, corporations, insurance and real property. A 
glossary contains concise definitions of legal terms ordinarily em- 
ployed. 

COMMERCIAL LAW-By John Aldrich Chamberlain, A.B., 

LL.B., of the Cleveland Bar ; Lecturer on Suretyship, 

Western Reserve Law School, Author of ''Principles 

of Business Law. " Chicago. 12mo, 336 pages. Price, 

special half morocco, $3.00. 

A practical manual covering the fundamental principles of law 

as applied to business in general, with special reference to common 

law affecting the more usual commercial transactions. Includes 

contracts and agency, partnership and corporations; negotiable 

instruments and banking; insurance, real estate, sales and loans; 

common carriers ; trade marks and trade names ; wills and courts. 

COMPLETE BUSINESS LAW-By Alfred W. Bays, B.S., 
LL.B., of the Chicago Bar, and Professor of Commer- 
cial Law in Northwestern University School of Com- 
merce. 9 vols. 1911. Price, single volumes, $1.50; 
full set, $12.00. 
A miniature business law library for business men, bankers and 
students, written in a non-technical language and arranged in nine 



What to Read 07i Business 153 

volumes as follows: (i) Contracts; (2) Negotiable Paper; (3) 
Sales of Personal Property; (4) Agency, Partnership; (5) Cor- 
porations; (6) Insurance, Suretyship; (7) Debtor, Creditor, Bank- 
ruptcy; (8) Banks and Banking; (9) Real Property. 

CONDITIONAL SALES— By Fred. Benson Haring, of the 
Buffalo Bar. New York, 1910. 6x9 in., 370 pages. 
Price, $5.00. 

A practical book giving in a non-technical language the detailed 
law and procedure of conditional sales in every State of the Union, 
with citations, references and numerous forms for contracts, 
proofs, acknowledgments, discharges, etc. 

DUTIES AND LIABILITIES OF BANK DIRECTORS, THE 

—By Edgar G. Alcorn. 1908. Small 8vo, 174 pages. 

Price, $1.50; delivered, $1.57. 
A reference book for bank directors. Their authority, their 
responsibilities when organizing a bank or_ acting at meetings, 
special and regular, and on various committees, their criminal 
liabiHty for embezzlement or abstraction of funds, their duties in 
connection with official reports under the National Banking Act, 
bank reserves, and numerous other matters are pointed out and 
defined. 

ELEMENTS OF BUSINESS LAW, THE. With Illustrative 
Examples and Problems— By Ernest W. Huff cut, 
Dean of the Cornell University College of Law. 1905. 
8vo, xiv+329 pages. Price, $1.00; postage. 10 cents. 
A text-book for students explaining concisely the fundamental 
principles of business law, based mainly on the common law, with 
examples taken from actual cases and with review questions and 
problems at the end of every chapter. The book deals with con- 
tracts, including sales and credits (negotiable instruments) with 
agency, business associations, and property in land and personal. 

ESSENTIALS OP BUSINESS LAW, THE-By Francis M. 
Burdick, LL.D., Dwight Professor of Law, Columbia 
University. New York, 1908. 12mo, 309 pages. Price, 
$1.10. 

An exposition of the legal principles and ideas involved in ordi- 
nary business affairs. 

EXECUTOR'S GUIDE, THE-By Robert H. McClellan. Re- 
vised and largely rewritten by Robert C. Cumming. 
5tli ed. New York, 1902. 12mo, v+282 pages. Price, 
$2.50. 

A complete manual of information for executors, administrators 
and guardians, with a full exposition of their rights, privileges, 
duties and liabilities, and of the rights of widows in the personal 
estate. 



154 What to Read on Business 

FEDERAL POWER OVER CARRIERS AND CORPORA- 
TIONS, THE— By E. Parmalee Prentice. New York, 
1907. 8vo, 244 pages. Price, $1.50. 

The volume deals with the nature and extent of powers belong- 
ing to the general government. Various decisions since 1824 are 
quoted and their effects described. The extension of the power of 
Congress over carriers is then taken up, and the question of 
Federal incorporation of interstate carriers is discussed. A sepa- 
rate chapter is devoted to the history, meaning and effects of the 
Sherman Anti-Trust Act. 



HANDBOOK OF USEFUL LEGAL INFORMATION FOR 
BUSINESS MEN-By B. A. Brennan. 16mo, 571 
pages. Price (Mor.), $5.00. 

Contents: Section I, Contracts in General. Section II, Sales 
Contracts. Section III, Property, Deeds, Mortgages, Liens, Insur- 
ance. Section IV, Acknowledgments, Power of Attorney, Licenses, 
Guarantee, etc. Section V, Notes, Checks, Interest. Section VI, 
The Negotiable Instruments Law. Section VII, Synopsis of 
Statutes on Conditional Sales, Chattel Mortgages, Mechanics' 
Liens, Bills and Notes, Forms of Acknowledgments. Section VIII, 
Collection Laws Tabulated. Section IX, Legal Forms. 

MANUAL OF NEW YORK CORPORATION LAW, A-By 

Richard Compton Harrison, of the New York Bar. 
2d ed. New York, 1911. 8vo, 500 pages. Price, $4.00. 

The volume contains the important statutes regulating business 
incorporations in New York ; it gives the law relating to corporate 
powers, capital stock, dividends, meetings, directors, officers and 
taxation of domestic and foreign corporations and, in Part II, 68 
principal forms used by corporations in the State of New York. 

MODERN CORPORATION, THE. Its Mechanism, Methods, 
Formation and Management— By Thomas Conyngton, 
of the New York Bar, Author of ** Corporate Organi- 
zation,'' "Corporate Management," etc. New York, 
1910. 3d ed. 8vo, 304 pages. Price, $2.00. 

A practical work on the corporate form for those responsible 
for, or interested in, corporations. The methods and advantages 
of corporate form are surnmarized, the manner of incorporation 
and organization are described in detail, and the management and 
mechanism outlined. The rights, duties and responsibilities of 
every party in interest; i. e., stockholders, directors and officers 
are clearly defined and the mode of procedure in every case given. 
The last part deals with the corporate forms, of which it gives 
sixty-three, describing each and explaining their use. 



What to Read on Business 155 

NATIONAL BANK ACT, THE. With All Its Amendments 
Annotated and Explained— By John M. Gould, joint 
author of ''Gould and Tucker's Notes on the United 
States Statutes." Boston, 1904. 8vo, xviH-288 pages. 
Price, $2.00. 

The National Bank Act of 1864 is fully reviewed, with the 
amendments inserted in their proper places and annotated with 
all the decisions of the courts, explaining or modifying the various 
provisions. 

NEGOTIABLE INSTRUMENTS -By James Matlock Og- 
den, of the Indianapolis Bar, Lecturer on the '* Gen- 
eral Characteristics of Bills, Notes and Checks," for 
the Indianapolis Chapter of the American Institute 
of Banking. Price, $4.00. 

A work for bankers, containing the peculiarities of the law of 
bills, notes and checks in all States and Territories, with numerous 
tables and a complete set of forms. 

PARKER'S NEW JERSEY CORPORATIONS. Their Or- 
ganization, Incorporation and Management. With 
Forms— By John S. Parker. 2 vols. 8vo. Price 
(Buckram), $10.00. 

An exhaustive treatise on the law of New Jersey in respect to 
corporations having capital stock, useful for bankers, corporation 
officers and any one interested in New Jersey corporations. Part 
I deals with incorporation, organization, capital stock, corporate 
officers and powers, reorganization, consolidation, dissolution and 
foreign corporation. Part II gives the text of the statutes relat- 
ing to corporations. Part III contains precedents and forms 
required for every phase of corporate activity. 

PARTNERSHIP RELATIONS-By Thomas Conyngton, of 
the New York Bar. New York, 1905. 8vo, 216 pages. 
Price, $2.00. 

A practical discussion of the important features of the partner- 
ship, together with the various forms incident to the organization, 
operation and dissolution of the relation. A useful work for those 
concerned in any way in partnerships. The scope of the book is 
indicated by the following partial list of chapter headings: Profit 
Sharing, Relation of Partners to Firm, The Partnership Property, 
Relations to Third Persons, Division of Profits, Dissolution, Clos- 
ing Up the Business, Procedure for Incorporating Partnership, 
Articles of Copartnership. 



156 What to Read on Business 

PATENTS AS A FACTOR IN MANUFACTURING -By 

Edwin J. Prindle, of the New York Bar. New York, 
1908. 12mo, 134 pages. Price, $2.00. 

Useful for the inventor, patentee and manufacturer. The author 
treats the subject from a legal, though not too technical, point of 
view, discussing the value of a patent to the manufacturer, the pro- 
tection afforded to the inventor, and the infringements. Qualifica- 
tions necessary to secure a patent and the relations of employer 
and employee in case of employees' inventions, are given in detail. 
Cases are frequently cited, especially in the chapter on contests 
between rival claimants of an invention. 

POWER TO REGULATE CORPORATIONS AND COM- 
MERCE, THE. A Discussion of the Existence, Basis, 
Nature and Scope of the Common Law of the United 
States— By Frank Hendrick, of the New York Bar, 
Author of "Railway Control by Commissions." New 
York, 1906. lxxii+516 pages. Price, $4.00. 

"An attempt to define the limits within which the governments 
of the several States of the United States may secure freedom of 
trade by control of persons and things engaged therein and to 
indicate the respective powers of the three departments of the 
government in the exercise of such control." 

TREATISE ON THE FEDERAL CORPORATION TAX 

LAW OF 1909— Together with an Appendix Con- 
taining the Act of Congress and Treasury Regulations 
—By Arthur W. Machen, Jr. 1910. 12mo, xxv4-269 
pages. Price, $1.50. 

A valuable volume for the lawyer, accountant and business man. 
The Federal Corporation Tax Law is commented upon and ex- 
plained, the forms of returns are given in full with instructions 
for filling them out. 



Index of Titles 



A 

PAGE 

A, B, C of the Foreign Exchanges. 

Clare 82 

A, B, C of Stock Speculation. Nelson 70 
A, B, C of Wall Street. Nelson 68 

Accountancy. Pixley 113 

Accountancy of Investment. Sprague 139 
Accountancy Problems with Solu- 
tions. Greendlinger 113 

Accountant 148 

Accountants' and Bookkeepers' Vade- 
mecum. Stuart 148 

Accountants' Assistant. Beckett... 148 
Accountants' Compendium. Dawson 148 
Accountants' Guide for Executors, 
Administrators, Assignees, Re- 
ceivers & Trustees. Gottsberger 139 

Accountants' Journal 149 

Accountants' Library. Special Ac- 
counts 145 

Accountants' Magazine 149 

Accountants' Manual 114 

Accounting and Banking. Nixon 

& Stagg 114 

Accounting and Business Practice. 

Moore 119 

Accounting Every Business Man 
Should Know. Garrison ....... 113 

Accounting in Theory and Practice. 

Lisle 114 

Accounting Practice. Day 114 

Accounts, Their Construction and 

Interpretation. Cole 115 

Accounts of Executors and Testa- 
mentary Trustees. Hardcastle. . 140 
Adjuster's Manual. Harbaugh ... 97 

Ads. and Sales. Casson 38 

Advanced Accounting. Dicksee . . 115 
Advertisers' Cyclopedia of Selling 

Phrases. Borsodi 38 

Advertising and Selling 58 

Agency Arguments and Principles 

of Life Insurance. Moir 97 

Aldrich Plan for Banking Legisla- 
tion. Aldrich 88 

All About Investment. Lowenfeld. 70 
American Accountants' Manual. 

Broaker . . _. 115 

American Business and Accounting 

Encyclopedia 149 

American Business Conditions 55 

American Business Law, with Legal 

Forms. Sullivan 151 

American Corporations. Sullivan . . 151 

American Industries 58 

American Inland Waterways. Quick 31 
American Law Relating to Income 

and Principal. Howes 141 

American Produce Exchange Mar- 
kets 104 

American Railways. Pratt 31 

American Railways as Investments. 

Snyder 70 

American Railway Transportation. 
Johnson . , i .. . 31 

157 



PAGE 

American Waterways 55 

Amortization. Sprague 106 

Analysis of Policy Conditions 97 

Analytical Advertising. Shryer... 38 
Anatomy of a Railroad Report and 

Ton-Mile Costs. Woodlock 70 

Annual Interest Tables of Bond 

Values. Rollins 106 

Applied Methods of Scientific Man- 
agement. Parkhurst 17 

Art and Literature of Business. 

Bates 38 

Art and Science of Advertising. 

French 38 

Art of Canvassing. Miller 97 

Art of Handling Men. Collins ... 45 

Art of Selling. Sheldon 39 

Art of Wall Street Investing. 

Moody 70 

Assessment Life Insurance. Dawson 97 

Auditing. Dicksee 122 

Auditors: Their Duties and Re- 
sponsibilities. Pixley 123 

Audits. Cutforth 122 



B 



Bank and the Treasury. Cleveland 88 

Bank Bookkeeping. Packard 127 

Bank Bookkeeping. Sweetland - . . 127 
Bank Bookkeeping and Accounts. 

Mellboom & Hanaford 127 

Bank Organization. Baer 77 

Bank Organization, Management 

and Accounts. Davis 127 

Bank Rate and the Money Market. 

Palgrave 84 

Bankers' and Merchants' Perpetual 

Maturity Guide 106 

Banker's Encyclopedia 102 

Banker's Handy Series 77 

Bankers', Insurance Managers' and 

Agents' Magazine 105 

Banker's Magazine 105 

Banking and Currency Problem in 

the U. S. Morawetz 88 

Banking Law Journal 105 

Banking Law of New York. Parker 77 

Banking Problems 84 

Banking Publicity. Morison 39 

Bond Buyer 105 

Bond, Stock and Interest Tables. 

Rollins 106 

Bond Values. Deghuee _ 106 

Bonds as Investment Securities... 71 
Bonus System of Rewarding Labor. 

Gantt 17 

Bookkeeping and Accounts. Spicer 

& Pegler 119 

Bookkeeping and Other Papers. 

DeLinde 119 

Bookkeeping Exercises for Ac- 
countant Students. Dicksee .... 120 
Bookkeeping for Accountant Stu- 
dents. Dicksee 119 



158 



Index 



PAGE 

Bookkeeping for Company Secre- 
taries. Dicksee 120 

Bookkeeping for Farmers. Atkeson 140 
Bookkeeping for Parish Priests. 

Kaib 140 

Bookkeeping for the Plumber. Ryan 140 
Boot and Shoe Costings. Headly.. 136 
Brain Power for Business Men. 

Call 45 

Brewery Bookkeeping. Clarke.... 140 
Brooks' Foreign Exchange Figuring 

Book 82 

Brooks' Foreign Exchange Text- 
Book 82 

Brooks' French, Belgian and Swiss 

Exchange Figuring Tables 107 

Building for Profit. Bolton 92 

Bulletin of the National Associa- 
tion of Credit Men 105 

Business ; 149 

Business Administration. Griffith.. 17 
Business and Education. Vanderlip 48 

Business Barometers. Babson 84 

Business Education and Account- 
ancy. Haskins 115 

Business Management . . . ._ 54 

Business Management. Griffith ....17 
Business Management and Finance 55 

Business Man's Library 39 

Business of Advertising. Moran . . 39 
Business of Insurance. Dunham, ed. 94 
Business of Life Insurance. _ Dawson 98 
Business Organization. Dicksee... 18 
Business Philosopher 58 

C 

Care of Estates. Hill 152 

Caxton 58 

Central Bank. Ireton 88 

Central Bank of Issue. Roberts & 

Sprague 88 

Chapters on the Theory and His- 
tory of Banking. Dunbar 84 

Chartered Accountant's Charges and 

the Law Relating Thereto. Pixley 123 
Classified Corporation Laws of All 

the States. Overland 152 

Clearing Houses. Cannon 85 

Cleveland Accountant. Crawford 120 
Commentary on the Science of Or- 
ganization and Business Develop- 
ment. Frank 18 

Commerce and Transportation ... 36 

Commercial Law. Gano 152 

Commercial Laws. Chamberlain . . 152 
Commercial Management of Engi- 
neering Works. Burton _. 24 

Commercial Organization of Engi- 
neering Factories. Spencer 24 

Commercial Organization of Facto- 
ries. Lewis 24 

Commercial Paper. Babson 77 

Comparison of the Tariffs of 1897 
and 1909 in Parallel Columns. 

Evans 50 

Complete Business Law. Bays... 152 
Complete Extended Bond Tables. 
Sprague 107 



PAGE 

Complete Cost-keeper. Arnold.... 129 
Compulsory Insurance in Germany 98 

Conditional Sales. Haring 153 

Control of Trusts. Clark 50 

Convertible Securities. Rollins... 107 
Corporate Finance and Accounting. 

Bentley 125 

Corporation Accounting and Audit- 
ing. Keister 126 

Corporation Accounting and Cor- 
poration Law. Rahill 125 

Corporation Accounts and the 

Voucher System. Griffith 126 

Corporation Finance Greene .... 63 
Corporation Finance. Meade .... 63 

Cost Accounting. Wildman 129 

Cost Accounts. Hawkins 129 

Cost Accounts. Millener 130 

Cost Accounts. Strachan 129 

Cost-Keeping and Management En- 
gineering. Gilette & Dana 24 

Cost-Keeping and Scientific Manage- 
ment. Evans 25, 130 

Cost-Keeping for Manufacturing 

Plants. Bunnell 130 

Cost of Competition. Reeve 50 

Cost of Manufactures and the Ad- 
ministration of Workshops, Pub- 
lic and Private. Metcalfe. .. .25, 1.31 

Cost of Mining. Finley... 136 

Cost of Producton. Watts 131 

Cost of Production. Wild 136 

Country Banker. Rae 77 

Credit and Its Uses. Prendergast 58 
Credit Man and His Work. Lewis 66 
Credits and Collections. Zimmerman 66 
Credits, Collections and Their 

Management. Preston 66 

Currency Problem and the Present 

Financial Situation. Seligman. . 85 
Cycles of Speculation. Gibson .... 71 
Cyclopedia of Commerce, Account- 
ancy Business Administration . . . 149 



Daily Consular and Trade Reports 59 
Department Store Accounts. Sweet- 
land , 139 

Depreciation and Wasting Assets 

and Their Treatment. Leake... 131 
Depreciation of Factories. Matheson 131 

Depreciation Tables. Dicksee 132 

Discounted Bonds. Rollins 107 

Disputed Handwriting. Lavay.... 78 
Double Method Waistcoat Pocket 

Interest Table 107 

Drapery Business Organization, 
Management and Accounts. Bay- 
ley 25 

Duties and Liabilities of Bank 
Directors. Alcorn 78,153 



Earning Power of Railroads. Mundy 102 
Economic Causes of Great For- 
tunes. Youngman 30 



Index 



59 



PAGE 

Economic theory of Risk and In- 
surance. Willett 94 

Economics. Seager 48 

Economics of Mining. Rickard... 26 
Economics of Railroad Construc- 
tion. Webb 32 

Economics of Railway Operation. 

Byers 32 

Efficiency as a Basis for Operation 

and Wages. Emerson 19 

Electric Railway Accounting. 

Brockway 141 

Electric Railway Auditing and 

Accounting. Forse 141 

Electric Railway Transportation . . 55 
Elementary Lessons in Exporting 

and Exporter's Gazetteer. Hough 26 
Elements of Business Law. HufiEcut 153 
Elements of Foreign Exchange. 

Escher 82 

Elements of Life Insurance. Daw- 
son 98 

Elements of Railway Economics. 

Ackworth 32 

Elements of Transportation. John- 
son 33 

Encyclopedia of Accounting. Lisle 149 
Encyclopedia of Marine Law. 

Duckworth 102 

Engineering Magazine 59 

Essential Elements of Business 

Character. Stockwell 45 

Essentials of Business Law. Burdick 153 
Examination of Insurance Com* 

panies. Wolfe 98, 123 

Executor's Guide. McClellan .... 153 
Exporters' Encyclopedia 59 

F 

Factory Accounts. Garcke & Fells 132 
Factory Accounts. Hathaway .... 132 
Factory Bookkeeping for Paper 

Mills. Macnaughton 137 

Factory Costs. Webner 132 

Factory Manager and Accountant, 

The. Arnold _. . 133 

Factory Organization and Admin- 
istration. Diemer 19 

Factory Organization and Costs. 

Nicholson 133 

Fallacies of Protection. Stirling 51 
Farm Accounting and Business 

Methods. Bexell 141 

Farm Management. Card 26 

Federal Clearing Houses. Gilman 89 
Federal Power Over Carriers and 

Corporatiors. Prentice 154 

Federal Regulation of Corporations 55 
Federal Regulation of Industry... 55 
Financial Advertising. Borsodi . . 39 
Financial Advertising. Lewis .... 39 
Financial Crises and Periods of In- 
dustrial and Commercial Depres- 
sion. Burton 41 

Financing _ an Enterprise. Cooper 64 
First Principles of Investment. 

Crozier 71 

Fifty Years in Wall Street. Clews 68 



PAGE 

Financial History of the U. S. 

from 1861 to 1885. Bolles 90 

55^ Per Cent. Table of Bond 

Values. Rollins 108 

Fire Insurance. Zartman 92 

Fire Insurance and How to Build. 

Moore 92 

Foreign Stock Exchange Practice 

and Company Laws of All the 

Chief Countries of the World. 

Greenwald 68 

Forms of Account Books. Johnston 141 
Forty Years of American Finance. 

Noyes 90 

4J^ Per Cent. Tables of Bond 

Values. Rollins 108 

Funds and Their Uses. Cleveland 64 



Gas Companies' Bookkeeping. Brear- 

ley 144 

Ginger Talks. Holman 40 

Giving and Getting Credit. Goddard 67 
Gold Production and Future Prices. 

Brace 51 

Good-will and Its Treatment in Ac- 
counts. Dicksee 116 

Government Bond Values. Rollins 108 
Graded Accounting Problems. 

Dennis and Greendlinger 116 

Grocery Business Organization and 
Management. Beeching 26 



Hall on Insurance Adjustments.. 92 

Handbook of Cost Data for Con- 
tractors and Engineers. Gilette 27 

Handbook of Useful ^ Legal In- 
formation for Business Men. 
Brennan 154 

Handy Encyclopedia of Business. 
Goldman ._ 59 

Hardware Store Business Methods. 
Williams 27 

Health and Life Insurance Tables. 
Harvey 108 

Hi.eher Education as a Training 
for Business. Judson 48 

History, Law and Practice of the 
Stock Exchange. Foley 68 

History of Accounting and Ac- 
countants. Brown 116 

History of Banking in All Leading 
Nations 90 

History of Banking in the U. S. 
Knox 90 

History of Modem Banks of Issue. 
Conant 91 

History, Principles and Practice of 
Banking. Gilbart 78 

Hospital Accounting and Statistics 144 

How Brain Power Wins Business 
Success. Haddock 45 

How Money Is Made in Security 
Investments. Hall 71 

How to Buy Insurance , , , 98 



i6o 



Index 



PAGE 

How to Do Business as Business Is 
Done in Great Commercial Cen- 
ters. Eaton 2V 

How to Forecast Business and In- 
vestment Conditions. Crowell.. 72 

How to Invest and How to Specu- 
late. Thorpe 72 

How to Invest Money. Henry... 72 

Human Factor in Works Manage- 
ment. Hartness 19 

Human Machine. Bennett 45 

Human Nature in Selling Goods. 
Collins 42 



125-brain-power Business Manual. 

Holman 40 

I Have a Little Money. Davis... 72 

Imagination in Business. _ Deland 46 
Increasing Human Efficiency in 

Business. Scott 46 

Industrial Depressions. Hull 52 

Industrial Efficiency. Shadewell... 52 
Industrial Engineering and The 

Engineering Digest 59 

Industrial Organization, Systemati- 

zation and Accounting. Woods.. 134 

Industrial Plants. Day 20 

Influencing Men in Business. Scott 40 

Inheritance Tax Calculations. Wolfe 108 
Instruction in Real Estate and 

Fire Insurance. Morris 93 

Insurance 104 

Insurance. Young 95 

Insurance and Commercial Organi- 
zation 104 

Insurance and Real Estate Ac- 
counts. Sweetland 93 

Insurance Office Organization, 
Management and Accounts. 

Young 28, 142 

Insurance Science and Economics. 

Hoffman 94 

Insurance Year Book 102 

International Exchange. Margraff 82 
Introduction to Business Organiza- 
tion. Sparling 20 

Investment Bonds. Lownhaupt. . . . 72 
Investment of Trust Funds. Lowen- 

feld 73 

Investment Practically Considered. 

Lowenfeld 73 

Investments 105 

Investments of Life Insurance 

Companies. Zartman 99 

Investor's Catechism. Reynolds.. 73 

Investors' Library 73 

Investor's Primer. Moody 73 



Jackson's Real Estate Directory... 103 

"journal of Accountancy 150 

Judicious Advertising and Adver- 
tising Experience 60 



L 

PAGE 

Law of Advertising and Sales and 
Related General Business Law. 

Chapman 20 

Law of Real Estate Brokers, Gross 93 
Laws Regulating the Investment of 

Bank Funds. Rollins 78 

Lectures on Commerce. Hatfield.. 48 

Lessons of the Financial Crisis 89 

Lexicon for Trustees in Bank- 
ruptcy. Dawson 150 

Library of Speculation and Invest- 
ment. Gibson 74 

Life Agents' Primer Alexander.. 99 

Life Insurance. Zartman 99 

Life Insurance Co. Alexander.... 99 
Life Insurance Examinations. 

Symonds 99 

Logarithms to 12 Places. Sprague 108 

Lombard Street. Bagehot 85 

Loose-leaf Bookkeeping and Ac- 
counting. Sweetland 121 

Loose-leaf Books and Systems for 
General Business. Risque 120 



M 



Making Him Buy. Lawrence .... 41 
Making Him Pay. Lawrence . . , . 67 

Magazine of Wall Street.. 105 

Management of Small Engineering 

Workshops. Barker 28 

Manual for Accountants. Eddis. . 117 
Manual of Accounting and Busi- 
ness Procedure of the City of 

New York. Metz 142 

Manual of Bookkeeping Thornton 120 
Manual of Canadian Banking. 

Eckardt . . , 78 

Manual of Corporate Management. 

Conyngton 28 

Manual of Corporate Organiza- 
tion. Conyngton 28 

Manual of Fidelity Insurance and 

Corporate Suretyship. Penniman 95 
Manual of New York Corporation 

Law. Harrison 154 

Manual on Opening and Closing 
the Books of Joint Stock Com- 
panies. Carne 125 

Manufacturers' Accounts. Eddis 

and Tindall 1.34 

Marine Insurance. Gow 95 

Maximum Production in Shop and 

Foundry. Knoeppel 29 

Meaning of Money. Withers 85 

Men Who Sell Things. Moody... 41 

Mental Efficiency. Bennett 46 

Methods and Machinery of Practi- 
cal Banking. Patten 79, 127 

Methods of Cost Finding in Cotton 

Mills. Nichols 137 

Methods of the Santa Fe. Going 20 
Mine Accounts and Mining Book- 
keeping. Lawn 142 

Mining Investments and How to 

Judge Them. Nicholas 74 

Modern Accounting. Hatfield 117 



Index 



i6i 



PAGE 

Modern Advertising. Calkins & 

Holden 41 

Modem Bank. Fiske 79 

Modern Banking Methods and 

Practical Bank Bookkeeping. 

Barrett .79, 128 

Modem Business Corporations. 

Wood & Eubank 64 

Modern Corporation. Conyngton . . 154 
Modern Corporation Accounting. 

Lyons 126 

Modern Industrialism. McVey... 52 

Modern Methods 60 

Modem Trust Company. Kirkbride 

& Sterrett 79, 128 

Monetary and Banking Systems. 

Muhleman 85 

Money and Banking. Scott 86 

Money and Banking. White 86 

Money and Currency. Johnson. 52, 86 
Money and Investments. Rollins.. 103 
Money, Banking and Finance. BoUes 80 
Moneys of the World. Gardner... 83 

Monopolies and Trusts. Ely 58 

Monopolies, Trusts and Kartells. 

Hirst 53 

Montgomery Cypher Code 103 

Monthly Summary of Commerce 

and Finance of the U. S 60 

Moody's Magazine 105 

Moody's Manual of Railroad and 

Corporation Securities 103 

Motion Study. Gilbreth 21 

Multiple-Cost Accounts. Garry . . . 138 
Municipal Administration. Cleve- 
land 143 

Municipal and Corporation Bonds. 

Rollins 74 

Municipal Bonds Held Void. Dean 74 
Municipal Franchises. Wilcox.... 53 
Municipal Internal Audit. Collins 124 

N 

National Accountant. Smith 121 

National Bank Act. Gould 155 

Negotiable Instruments. Ogden . . . 155 
Net Worth and the Balance Sheet. 

Stockwell 117 

New Salesmanship. Lindgren ... 41 
Newspaper Accounts. _ Norton .... 143 
Newspaper Bookkeeping and Ac- 
counts. Comins 143 

Notes of Life Insurance. Fackler 100 

o 

Ocean Carrier. Smith 33 

Ocean and Inland Water Trans- 
portation. Johnson 83 

Office Organization and Manage- 
ment, Including Secretarial Work. 

Dicksee 29 

Options and Arbitrages. Nelson 83 
Organization and Audit of Local 

Autkorities' Accounts. Collins 124 
Organization of Agriculture. Pratt 29 
Organization of Gold Mining Busi- 
ness. Brown 29 

Outlines of Economics. Ely 49 



P 

i~, , , PAGE 

Parker s New Jersey Corporations. 

Parker 155 

Partnership Accounts. Childs 126 

Partnership Relations. Conyngton 155 
Patents as a Factor in Manufactur- 
ing. Prindle 156 

Philosophy of Accounts. Sprague. . 117 

Pitfalls of Speculation. Gibson... 74 

Poor's Manual of Industrials 103 

Poor's Manual of Railroads 103 

Power for Success. Haddock 46 

Power of Will. Haddock 42 

Power to Regulate Corporations and 

Commerce. Hendrick 156 

Practical Accounting. Dennis . . . 117 

Practical Auditing, Renn 124 

Practical Bookkeeping. Griffith .. 121 
Practical Lessons in Actuarial 

Science. Dawson 100 

Practical Problems in Banking and 

Currency. Hull 87 

Practical Real Estate Methods for 

Broker, Operator and Owner... 93 

Practical Salesmanship. Fowler... 41 
Practical Treatise on Banking and 

Commerce. Hague 80 

Pratt's Digest 80 

Principles and Practice of Life In- 
surance. Willey 100 

Principles of Advertising. Starch . . 42 

Principles of Banking, Conant.... 87 
Principles of Bond Investment. 

Chamberlain 75 

Principles of Economics. Taussig. 49 
Principles of Industrial Engineer- 
ing. Going 21 

Principles of Industrial Manage- 
ment. Duncan 21 

Principles of Insurance. Gephart. . 95 

Principles of Mining. Hoover 30 

Principles of Money and Banking, 

Conant 87 

Principles of Practical Publicity. 

DeWeese 42 

Principles of Railway Stores Man- 
agement. Kempthorne 34 

Principles of Salesmanship. Corbion 42 
Principles of Scientific Manage- 
ment Taylor 22 

Printers' Ink 60 

Problems in Finance 104 

Problems of Modem Industry. Webb 54 

Process Cost Accounts. Garry. . . 138 
Production Factors in Cost Ac- 
counting and Works Management. 

Church 134 

Profit Making in Shop and Factory 

Management. Carpenter 22 

Proper Distribution of Expense 

Burden. Church 134 

Property Insurance. Huebner 95 

Publishers' Accounts. Allen 143 

Purchasing Power of Money. Fisher 35 

Pushing Your Business. MacGregor 43 

Psychology of Advertising. Scott 42 



l62 



Index 



Q 

PAGE 

Quasi-public Corporation Account- 
ing and Management. Mulhall 143 

R 

Railroad Administration. Morris.. 34 
Railroad Freight Rates in Relation 
to the Industry and Commerce 
or the United States. McPherson 34 
Railroad Organization and Working. 

Dewsnup 35 

Railroad Operating Costs. Suffern 

& Son 138 

Railroad Reorganization. Daggett. . 64 
Railroad Traffic and Rates. John- 
son 34 

Railway Accounts and Finance. 

Fisher 144 

Railway Age Gazette 60 

Railway and Traffic Problems 55 

Railway Auditor. Whitehead 124 

Railway Rate Theories of the Inter- 
state Commerce Commission. 

Hammond 35 

Railway Transportation. Raper... 35 
Rational Banking System. Eckardt 89 
Relative Merit of Advertisements. 

Strong 43 

Retail Advertising Complete. 

Farrington 43 

Robinsonian Building Loan In- 
terest Tables 109 

Robinsonian Savings Banks Tables 109 
Robinsonian Six Per Cent. Interest 

Book 109 

Robinsonian Sterling Exchange 

Tables 109 

Robinsonian Universal Interest 
Tables 110 

s 

Sales Plans. Bird 44 

Savings and Saving Institutions. 

Hamilton 87 

Savings Bank and Its Practical 

Work. Kniffin 80 

Science of Accounts. Bentley.... 118 
Science of Railways, Kirkman... 36 
Scientific Management and Rail- 
roads. Brandeis 36 

Serial and Installment Bond Values 

Tables. Rollins 110 

Shipping Office Organization, Man- 
agement and Accounts. Calvert 30 

Shop Management. Taylor 22 

Simple Mine Accounting. Wallace 144 
Single Cost Accounts. Mitchell... 138 

Smith's Financial Dictionary 104 

Social Engineering. Tolman 54 

Solicitor's Office Organization, Man- 
agement and Accounts. Cope and 

Robins 144 

Soule's New Science and Practice 

of Accounts 121 

Spectator 105 

Speculation on tke Stock and 
Produce Exchanges. Emery 75 



PAGE 

State Insurance a Social and In- 
dustrial Need. Lewis 96 

Standard Financial Quarter 104 

Stockbroker's Accounts. Callaway.. 128 

Stock Exchange. Hirst 68 

Stock Exchange Investments. Burn 75 

Stock Prices. Bond 75 

Stocks and Shares. Withers 76 

Stocks and the Stock Market 69 

Stocks and Their Market Places. 

Rollins 69 

Strategy of Great Railroads. 

Spearman 37 

Students' Guide to Accounting. 

Dicksee 118 

Students' Guide to Executorship 

Accounts. Carter 144 

Studies in American Trade-Union- 
ism. Hollander & Barnett 55 

Studies in Tape Reading. Wyckofif 76 
Successful Advertising. MacDonald 48 
Supplemental Tables of Bond 

Values. Rollins 110 

System 60 

System and Accounting for a Life 
Insurance Co, Seitz 105, 148 



Tables of Bond Values. Rollins., 110 

Tariff and the Trusts. Pierce . 55 

Tariff Revision 55 

Tariffs, Reciprocity and Foreign 

Trade 55 

Tate's Modern Cambist. Easton . . 83 

Telephone Accounting, Tutt, 145 

Terminal Cost Accounts. Nisbet . . 138 
Testimony to Investigate and Ex- 
amine into the Business and 
Affairs of Life Insurance Com- 
panies 101 

Textile Manufacturers' Bookkeep- 
ing. Norton 138 

Theory and Practice of Advertis- 
ing, Scott . , 44 

Theory and Practice of Estate Ac- 
counting. Baugh 145 

Theory and Practice of Higher Ac- 
counting. Heitman . ,_ 121 

Theory of Accounts. Tipson 118 

Theory of Business Enterprise. 

Veblen 56 

Thoughts on Business. Warren ... 42 

Ticker and Investment Digest 85 

Trade Advertising. Borsodi 44 

Transportation in Europe. 

McPherson 37 

Treatise on the Federal Corpora- 
tion Tax Law of 1909. Machen 156 
Treatment of Fluctuating Currency 

in Accounts. Cutforth 145 

Trust Companies, Herrick 81, 128 

Trust Finance. Meade 45 

Trust Problem. Jenks 56 

Trusts of To-day. Montague 56 

Trusts, Pools, and Corporations, 

Ripley 57 

Turning Him Down. Lawrence... 57 



hidex 



163 



PAGE 

Twelve Principles of Efficiency. 

Emerson 23 

Two-Thousand Points for Financial 

Advertising. MacGregor 44 

u 

Uniform System of Accounts 145 

Universal Railway Manual. Hopkins 76 
University Administration. Eliot. . 30 

V 

Valuation of Public Utility Prop- 
erties. Floy 135 

Values of 3, 3j4, 3.65, etc., Per 
Cent. Bonds and Stocks. Price 110 



W 



PAGE 

Wall Street and the Country. 

Conant 87 

Wall Street in History. Lamb... 49 

Wall Street Library 76 

Wall Street Point of View. Clews 69 

When Railroads Were New. Carter 37 
Workings of the Railroads. 

McPherson 37 

Work of Wall Street. Pratt 69 

Work, Wages and Profit. Gantt 23 

Works, Management. Ennis 23 

Workshop Costs for Engineers 

and Manufacturers. Pearn , . , , 185 



Index of Authors 



A 

PAGE 

Ackworth, V. M.— Elements of Rail- 
way Economics 12 

Alcorn, E. G. — Duties and Liabili- 
ties of Bank Directors 78 

Alcorn, E. G. — Duties and Liabili- 
ties of Bank Directors 153 

Aldrich, N. W.— Aldrich Plan for 
Banking Legislation 88 

Alexander, W. — Life Agents' Primer 99 

Alexander, W. — Life Insurance Co. 99 

Allen, C. — Publishers' Accounts . . . 143 

Arnold, H. L. — Complete Cost- 
Keeper 129 

Arnold, H. L. — The Factory Mana- 
ger and Accountant 133 

Atkeson, T. C. — Bookkeeping for 
Farmers 140 

B 

Babson, R. W. — ^Business Barom- 
eters 84 

Babson, R. W. — Commercial Paper 77 

Baer, J. R. — Bank Organization ... 77 

Barker, A. _ H. — Management of 
Small Engineering Workshops., 28 

Barrett, A. R. — Modern Banking 
Methods and Practical Bank Book- 
keeping 128 

Bates, C. A. — Art and Literature 
of Business 38 

Baugh, F. H., & Schmeisser, W. C. 
— Theory and Practice of Estate 
Accounting 145 

Bayley, J. E. — Drapery Business Or- 
ganization and Accounts 25 

Bays, A. W. — Complete Business 
Law 152 

Beckett, T. — ^Accountants' Assistant, 
The 148 

Beeching, C. L. T. — Grocery Busi- 
ness Organization and Manage- 
ment 26 

Bennett, A. — Human Machine .... 45 

Bennett, A. — Mental Efficiency ... 46 



PAGE 

Benson, F. — Conditional Sales 153 

Bentley, H. C. — Corporate Finance 
and Accounting 125 

Bentley, H. C. — Science of Accounts 118 

Bexell, J. A. — Farm Accounting and 
Business Methods 141 

Bird, T. A.— Sales Plans 43 

Bagehot, W. — Lombard Street 85 

Bolles, A. S. — Money, Banking and 
Finance 80 

Bolles, S. — Financial History of the 
U. S. from 1861 to 1885 90 

Bolton, P.— Building of Profit 92 

Bond, F. Drew — Stock Prices 75 

Borsodi, W. — Advertisers' Cyclo- 
pedia of Selling Phrases 38 

Borsodi, W. — Advertisers' Cyclope- 
dia of Selling Phrases 58 

Borsodi, W. — Financial Advertising 39 

Borsodi, W. — Trade Advertising . . 44 

Brace, H. H. — Gold Production and 
Future Prices 51 

Brandeis, L. D. — Scientific Manage- 
ment and Railroads 36 

Brearley, J. H. — Gas Companies' 
Bookkeeping 142 

Brennan, B. A. — ^Handbook of Use- 
ful Legal Information for Busi- 
ness Men 154 

Broaker, F. — The American Ac- 
countants' Manual 115 

Brooks, H. K. — Brooks' Foreign 
Exchange Text-book 82 

Brockway, W. B. — Electric Railway 
Accounting 141 

Brooks, H. K. — Brooks' Foreign 
Exchange Figuring Book 82 

Brooks, H. K. — Brooks' French, 
Belgian & Swiss Exchange Figur- 
ing Tables 107 

Brown, M. — Organization of Gold 
Mining Business 29 

Brown, R. — History of Accounting 
and Accountants 116 

Bunnell, S. H. — Cost-keeping for 
Manufacturing Plants 130 



164 



Index 



PAGE 

Burdick, F. M. — Essentials of Busi- 
ness Law 153 

Burn, Josepk — Stock Exchange In- 
vestments in Theory and Prac- 
tice 75 

Burton, F. G. — Commercial Manage- 
ment of Engineering Works.... 24 

Burton, T. E. — Financial Crisis and 
Periods of Industrial and Com- 
mercial Depression 51 

Byers, M. L. — Economics of Rail- 
way Operation 32 

C 

Calkins, E. E. — Modern Advertising 41 

Call, Annie Payson — Brain Power 
for Business Men 45 

Callaway, W. D.— Stockholders' Ac- 
counts 128 

Calvert, A. — Shipping Office Organi- 
zation, Management and Ac- 
counts 30 

Cannon, J. G. — Clearing Houses . . 85 

Card, Fred. C. — Farm Management 26 

Carnes' Manual on Opening and 
Closing the Books of Joint Stock 
Companies 125 

Carpenter, B. U. — Profit Making in 
Shop and Factory Management 22 

Carter, C, F. — When Railroads 
Were New 37 

Carter, R. N.— -Students' Guide to 
Executorship Accounts 144 

Casson, H. M.— Ads. and Sales... 38 

Chamberlain, J. C. — Commercial 
Laws 152 

Chamberlain, Lawrence — Principles 
of Bond Investment, The 75 

Chapman, C. — Law of Advertising 
and Sales and Related General 
Business 40 

Childs, P. — Partnership Accounts.. 126 

Church, A. H. — Production Factors 
in Cost Accounting and Works 
Management 134 

Church. A. H. — Proper Distribu- 
tion of Expense Burden 134 

Clare, G.— A, B, C of the Foreign 
Exchanges 82 

Clark, J. B.— Control of Trusts 50 

Clarke, E. W. — Brewery Bookkeep- 
ing 140 

Cleveland, F. A. — Municipal Ad- 
ministration and Accounting . . . 143 

Cleveland, F. A. — Funds and Their 
Uses 64 

Cleveland, F. — Bank and the Treas- 
ury 88 

Clews, Henry — Fifty Years in Wall 
Street 68 

Clews, Henry — Wall Street Point 
of View 69 

Cole, W. M. — Accounts, Their Con- 
struction and Interpretation .... 115 

Collins, A. — Municipal Internal 
Audit 124 

Collins. T. H. — Human Nature in 
Selling Goods 40 



FAGS 

Collins, J, H. — Art of Handling Men 45 

Collins, S. — Organization and Audit 
of Local Authorities' Accounts.. 124 

Comins, C. — Newspaper Bookkeep- 
ing and Accounts 143 

Conant, C. A. — History of Modern 
Banks of Issue 91 

Conant, C. A. — Principles of Bank- 
ing 87 

Conant, C. A. — Principles of Money 
and Banking 87 

Conant, C. A. — Wall Street and the 
Country 87 

Conyngton, T. — Manual of Corpor- 
ate Management 28 

Conyngton, T. — Maiiual of Corpor- 
ate Organization 28 

Conyngton, T.- — Modern Corpora- 
tion 154 

Conyngton, T. — Partnership Rela- 
tions 155 

Cooper, F. — Financing an Enter- 
prise 64 

Cope, E. — Solicitors' Office Organi- 
zation, Management and Ac- 
counts 144 

Corbion, W. A. — Principles of 
Salesmanship, Deportment and 
System 42 

Crawford, J. M. — Cleveland Ac- 
countant 120 

Crowell, F. — How to Forecast 
Business and Investment Condi- 
tions ..... 72 

Crozier, J. B. — First Principles of 
Investment . 71 

Cutforth, A. E.— Audits 122 

Cutforth, A. E. — Treatment of 
Fluctuating Currency in Accounts 145 

D 

Daggett, S. — Railroad Reorganiza- 
tion 64 

Davis, J. F. — Bank Organization, 
Management and Accounts 127 

Davis, W. E., Jr.— I Have a Little 
Money; What Shall I Do with It? 72 

Dawson, M. M. — Assessment Life 
Insurance '. 97 

Dawson, M. M. — Business of Life 
Insurance 98 

Dawson, M. M. — Elements of Life 
Insurance 98 

Dawson, M.^ M. — ^Practical Lessons 
in Actuarial Science 100 

Dawson, S. S. — Accountants' Com- 
pendium 148 

Dawson, S. S. — Lexicon for Trus- 
tees in Bankruptcy 150 

Day, C. M. — Accounting Practice 122 

Day, Charles— Industrial Plants .. 20 

Dean, Maurice B. — M u n i c i p a 1 
Bonds Held Void 74 

Deghuee, Joseph — Bond Values . . . 106 

Deland, L. F. — Imagination in 
Business 46 

DeLinde. G. V. — Bookkeeping and 
Other Papers 119 



Index 



i6s 



PAGE 

Dennis, W. H., & Greendlinger, Leo 
— Graded Accounting Problems 116 

Dennis, W. H. — Practical Account- 
ing 117 

DeWeese, T. A. — Principles of 
Practical Publicity 42 

Dewsnup, E. R. — Railroad Organi- 
zation and Working 35 

Dicksee, L. R. — Advanced Ac- 
counting 115 

Dicksee, L. R.— Auditing 122 

Dicksee, L. R. — Bookkeeping for 
Accountant Students 119 

Dicksee, L. R. — Bookkeeping Exer- 
cises for Accountant Students . . 120 

Dicksee, L. R. — Bookkeeping for 
Company Secretaries 120 

Dicksee, L. R. — Business Organi- 
zation 18 

Dicksee, L. R. — Depreciation Tables 132 

Dicksee, L. R.— Good-Will and Its 
Treatment in Accounts 116 

Dicksee, L. R. — Office Organization 
and Management, Including Sec- 
retarial Work 33 

Dicksee, L. R. — Students* Guide to 
Accountancy 118 

Diemer, H. — Factory Organization 
and Administration 19 

Duckworth, L. — Encyclopedia of 
Marine Law 102 

Dunbar, C. F. — Chapters on the 
Theory and History of Banking 84 

Duncan, J. C. — Principles of In- 
dustrial Management 21 

Dunham, H. B. — Business of In- 
surance 94 

E 

Easton, H. T. — Tate's Modern 
Cambist 83 

Eaton, S. — How to Do Business as 
Business Is Done in Great Com- 
mercial Centers 27 

Eckardt, H. M. P.— Manual of 
Canadian Banking 78 

Eckardt, R. M. P. — Rational Bank- 
ing System 89 

Eddis, E. — Manual for Accountants 117 

Eddis, W. C. — Manufacturers' Ac- 
counts 134 

Eliot, C. W. — University Adminis- 
tration 30 

Ely, R. T. — Monopolies and Trusts 53 

Ely, R. T.— Outlines of Economics 49 

Emerson, H. — Efficiency as a Basis 
for Operation and Wages 19 

Emerson, H. — Twelve Principles of 
Efficiency 23 

Emery, H. C. — Speculation on the 
Stock and Produce Exchanges of 
the U. S 75 

Ennis, W. D. — Works Management 23 

Eshef, F. — Elements of Foreign 
Exchange 82 

Evans, W. W. — Comparison of the 
Tariffs of 1897 and 1909 in Par- 
allel Columns 50 



Evans, H. A. — Cost-Keeping and 
Scientific Management 25 

Evans, H. A. — Cost-Keeping and 
Scientific Management 130 



F 

Fackler, E. B.— Notes of Life In- 
surance 100 

Farrington, Frank— Retail Adver- 
tising Complete 43 

Finley, J.— Cost of Mining 136 

Fisher, I. — Purchasing Power of 
Money 54 

Fisher, J. A. — Railway Accounts 
and Finance 144 

Fiske, A. K. — Modern Bank 79 

Floy, H.— Valuation of Public 
Utility Properties 135 

Foley, A. P. — History, Law and 
Practice of the Stock Exchange 68 

Forse, W. H. — Electric Railway 
Auditing and Accounting 141 

Fowler, N. C— Practical Salesman- 
ship 41 

Frank, R. J. — Commentary on the 
Science of Organization and 
Business Development 18 

French, G.— Art and Science of 
Advertising 38 



Gano, D. C. — Commercial Laws . . . 152 

Gantt, H. L. — Bonus System of Re- 
warding Labor 17 

Gantt, H. L.— Work, Wages and 
Profit 23 

Garcke, E. — Factory Accounts 132 

Gardner, J. P. — Moneys of the 
World 83 

Garrison, E. E. — Accounting Every 
Business Man Should Know 113 

Garry, H. S. — Process Cost Ac- 
counts 138 

Garry, H. S. — ^Multiple-cost Ac- 
counts ISH 

Gephart, W. — Principles of In- 
surance 95 

Gibson, T. — Cycles of Speculation 71 

Gibson, Thomas — Library of Specu- 
lation and Investment 74 

Gibson, Thomas — Pitfalls of Specu- 
lation, The 75 

Gilbart, J. W. — History Principles 
and Practice of Banking 78 

Gilbreth, Frank B. — Motion Study 21 

Gilette, H. P.— Handbook of Cost 
Data for Contractors and En- 
gineers 27 

Gilette, H. P., & Dana, R. T.— 
Cost-Keeping and Management 
Engineering 24 

Oilman, T. — Federal Clearing 
Houses 89 



i66 



Index 



PAGE 

Goddard, F. B.— Giving and Get- 
ting Credit 67 

Going, Charles B. — Principles of 
Industrial Engineering 21 

Going, Charles Buxton — Methods 
of the Santa Fe 21 

Goldman, H. — Handy Cyclopedia of 
Business • . • 59 

Gottsberger, F. — Accountant's Guide 
for Executors, Administrators, 
Assignees, Receivers and Trustees 139 

Gould, J. M. — National Bank Act. 155 

Gow, W. — Marine Insurance 95 

Greendlinger, Leo— Accounting Prob- 
lems with Solutions 113 

Greene, T. L. — Corporation Finance 63 

Greenwood, W. — Foreign Stock Ex- 
change Practice and Company 
Laws of All the Chief Countries 
of the World 68 

Griffith, J. B. — Business Manage- 
ment 17 

Griffith, J. B. — Corporation Accounts 
and the Voucher System 126 

Griffith, J. B. — Business Adminis- 
tration 17 

Griffith, J. B.— Practical Bookkeep- 
ing 121 

Gross, F. L.— The Law of Real 
Estate Brokers 93 



H 



Haddock, F. C. — How Brain Power 
Wins Business Success 45 

Haddock, F. C— Power for Success 46 

Haddock, F. C— Power of Will.. 47 

Hague, H. — Practical Treatise on 
Banking and Commerce 80 

Hall, H. — How Money Is Made in 
Security Investments 71 

Hall, T.— Hall on Insurance Ad- 
j ustment 92 

Hamilton, J. H. — Savings and Sav- 
ing Institutions 87 

Hammond, M. B. — Railway Rates 
Theories of the_ Interstate Com- 
merce Commission 35 

Harbaugh, C. H. — A d j u s t e r ' s 
]\Ianual 97 

Hardcastle, J. — Accounts of Ex- 
ecutors and Testamentary Trus- 
tees 140 

Harrison, R. C— Manual of N. Y. 
Corporation Law 154 

Hartness, James — Human Factor 
in Works Management 19 

Harvey, C. J.— Health and Life 
Insurance Tables 108 

Haskins, C. W. — Business Educa- 
tion and Accountancy 115 

Hatfield, H. R. — Lectures on Com- 
merce 48 

Hatfield, H. R. — Modern Account- 
ancy i 117 

Hathaway, C. — Factory Accounts . . 132 

Hawkins, L. — Cost Accounts 129 

Headly, L. C. — Boot and Shoe 
Costing 136 



Heitman, H. — Theory and Practice 
of Higher Accounting 121 

Hendrick, F. — Power to Regulate 
Corporations and Commerce.... 156 

Henry, G. C. — How to Invest 
Money 72 

Herrick, C. — Trust Companies..., 81 

Hill, F. T.— Care of Estates 152 

Hirst, F. W. Monopolies, Trusts 

and Kartells 53 

Hirst, F. W.— Stock Exchange 68 

Hoffman, F. — Insurance Science 
and Economics 94 

Hollander, J. W.— Studies in Amer- 
ican Trade-Unionism 55 

Holman, W. C— Ginger Talks 40 

Hdlman, W. C. — 125-brain-power 
Business Manual 40 

Hoover, H. C. — Principles of Min- 
ing 30 

Hopkins, L. E. — Universal Railway 
Manual 76 

Hough, B. O. — Elementary Les- 
sons in Exporting and Exporter's 
Gazetteer 26 

Howes, E. A. — American Law Re- 
lating to Income and Principal 151 

Huebner, S. S. — Property Insur- 
ance = . • 95 

Huffcut, E. W. — Elements of Busi- 
ness Law 153 

Hull, Geo. H. — Industrial Depres- 
sions 52 

Hull, W. H.— Practical Problems 
in Banking and Currency 89 

I 

Ireton, R.— Central Bank 88 



Jenks, J. W.— Trust Problem 56 

Johnson, E. R. — Elements of Trans- 
portation 33 

Johnson, E. R. — Ocean and Inland 
Water Transportation 33 

Johnson, E. R. — ^American Railway 
Transportation 31 

Johnson, E. R.— Railroad Traffic 
and Rates = 34 

Johnson, J. F. — Money and Cur- 
rency 52 

Johnston, J. G. — Forms of Account 
Books 141 

Judson, H. P. — Higher Education 
as a Training for Business 48 

K 

Kaib, D. J. — Bookkeeping for 
Parish Priests 140 

Keister, D. A. — Corporation Ac- 
counting and Auditing 126 

Kempthorne, W. O. — Principles of 
Railway Stores Management.... 34 

Kirkbride, F. B., & Sterrett, J. E. 
— Modern Trust Company 79 



Index 



167 



PAGE 

Kirkman, M. M. — Science of Rail- 
ways 36 

Kniffin, Jr., W. H.— Savings Bank 
and Its Practical Work 80 

Knoeppel, C. E. — Maximum Pro- 
duction in Shop and Foundry 29 

Knox, J. J. — History of Banking in 
the U. S 90 

L 

Lamb, M. J.— Wall Street in His- 
tory 69 

Lavay, J. B. — Disputed Handwrit- 
ing 78 

Lawn, J. G. — Mine Accounts and 
Mining Bookkeeping 142 

Lawrence, H. C. — Making Him Buy 41 

Lawrence, H. C. — Making Him Pay 67 

Lawrence, H. C. — Turning Him 
Down 67 

Leake, P. D. — Depreciation and 
Wasting Assets and Their Treat- 
ment 131 

Lewis, E. St. Elmo — Credit Man 
and His Work 66 

Lewis, E. St. Elmo — Financial Ad- 
vertising 39 

Lewis, J. S. — Commercial Organi- 
zation of Factories 24 

Lewis, T. — State Insurance a Social 
and Industrial Need 96 

Lindgren, C. — New Salesmanship.. 41 

Lisle, G. — Accounting in Theory 
and Practice 114 

Lisle, G — Encyclopedia of Account- 
ing 149 

Lowenfeld, H. — ^AU About Invest- 
ment 70 

Lov/enf eld, H. — Investment of Trust 
Funds, The 73 

Lowenfeld, H. — Investment Prac- 
tically Considered 73 

Lownhaupt, F. — Investment Bonds 72 

Lyons, J. A. — Modern Corporation 
Accounting 126 

M 

MacDonald, J. A. — Successful Ad- 
vertising 43 

MacGregor, T. D. — ^Pushing Your 
Business 43 

McCIellan, R. H.— Executor's Guide 153 

McGregor, F. D. — Two Thousand 
Points for Financial Advertising 44 

McPherson, L. G. — R a i 1 r o a d 
Freight Rates in Relation to the 
Industry and Commerce of the 
United States 14 

McPherson, L. G. — Transportation 
in Europe 37 

McPherson, L. G. — Workings of 
the Railroads 37 

McVey, F. L. — Modern Industrial- 
ism 52 

Machen, A. W. — ^Treatise on the 
Federal Corporation Tax Law of 
1909 156 



I" AGE 

Macnaughton, J. — Factory Book- 
keeping for Paper Mills 137 

Margraff, A. W. — International Ex- 
change 82 

Matheson, E — Depreciation of Fac- 
tories 131 

Meade, E. S. — Corporation Finance 63 

Meelboom & Hanaford — Bank Book- 
keeping and Accounts 127 

Metcalfe, C. H.— Cost of Manu- 
factures and the Administration 
of Workshops, Public and Private 25 

Metz, H. A.— Manual of Account- 
ing and Business Procedure of 
the City of New York 142 

Millener, A — Cost Accounts 130 

Miller, W. — Art of Canvassing 97 

Mitchell, G. A.--Single Cost Ac- 
counts 138 

Moir, H. — Agency Arguments and 
Principles of Life Insurance... 97 

Montague, G. H. — Trusts of To-day 56 

Moody, J.— Art of Wall Street In- 
vesting 70 

Moody, J. — Investor's Primer, The 73 

Moody, W. D.— Men Who Sell 
Things 41 

Moore, J. H. — Accounting and 
Business Practice 119 

Moore, F. A. — Fire Insurance and 
How to Build 92 

Moran, C. — Business of Advertising 39 

Morawetz, V. — Banking and Cur- 
rency Problem in the U. S 87 

Morison, F. R. — Banking Publicity 39 

Morris, L, — Instruction in Real 
Estate and Fire Insurance 93 

Morris, Ray — Railroad Adminis- 
tration 34 

Muhleman, M. L. — Monetary and 
Banking Systems 85 

Mulhall, J. — Quasi-public Corpora- 
tion Accounting and Management 143 

Mundy, F. W. — Earning Power of 
Railroads 102 

N 

Nelson, S. A. — A, B, C of Stock 
Speculation 70 

Nelson, S. A.— A, B, C of Wall 
Street 68 

Nelson, S. A. — Options and Arbi- 
trages 83 

Nicholas, F. C. — Mining Invest- 
ments and How to Judge Them 74 

Nichols, W. G.— Methods of Cost 
Finding in Cotton Mills ^. 137 

Nicholson, J. L. — Factory Organi- 
zation and Costs 133 

Nisbet, A. G. — Terminal Cost Ac- 
counts 138 

Nixon, A. — Accounting and Bank- 
ing 114 

Norton, B. T. — Newspaper Accounts 143 

Norton, G. P. — Textile Manu- 
facturers' Bookkeeping 138 

Noyes, D. — Forty Years of Ameri- 
can Finance 90 



68 



Index 



?AGB 

Ogden, J. M. — Negotiable Instru- 
ments 155 

Overland, M. — Classified Corpora- 
tion Laws of All the States 152 

P 

Packard, S. S.— Bank Bookkeeping 127 

Palgrave, R. H. I.— Bank Rate and 
the Money Market 84 

Parker, A. J. — Banking Law of 
New York 77 

Parker, J. S. — Parker's New Jer- 
sey Corporations 155 

Parkhurst, F. A. — Applied Methods 
of Scientific Management 17 

Patten, C. B. — Methods and Ma- 
chinery of Practical Banking... 79 

Pearn, S. — Workshops Costs for 
Engines and Manufacturers 135 

Penniman, H. E. — Manual Fidelity 
Insurance and Corporate Surety- 
ship 75 

Pierce, F. — Tariff and the Trusts 55 

Pixley, F. W. — Accountancy 113 

Pixley, F. W. — Auditors: Their 
Duties and Responsibilities 123 

Pixley, F. W. — Chartered Account- 
ant's Charges and the Law Re- 
lating Thereto 123 

Pratt, E. A. — American Railways. 31 

Pratt, E. A, — Organization of Agri- 
culture 29 

Pratt, S. S.— Work of Wall Street 69 

Prendergast, W. A. — Credit and 
Its Uses 60 

Prentice, E. P. — Federal Power 
Over Carriers and Corporations 154 

Preston, W. H.— Credits, Collec- 
tions and Their Management... 56 

Price, Joseph M. — Values of S, 
3.65, etc., Per Cent. Bonds and 
Stocks 110 

Prindle. E. J. — Patents as a Factor 
in Manufacturing 156 

Q 

Quick, H. — American Inland Water- 
ways 31 

R 

Rae, G. — Country Banker 77 

Rahill, J. J. — Corporation Account- 
ing and Corporation Law 125 

Rapef, Chas. Lee — Railway Trans- 
portation 35 

Reeve, S. A. — Cost of Production 50 

Reynolds, M. M. — Investor's Cate- 
chism, The , 73 

Rickard, T. A. — Economics of Min- 
ing 26 

Ripley, W. Z. — Trusts, Pools and 
Corporations 57 

Risque, F. W. — Loose-leaf Books 
and Systems, for General Business 120 

Roberts, G. E. — Central Bank of 
Issue 88 



PAGE 

Rollins, Ml. — Annual Interest 
Tables of Bond Values 106 

Rollins, M. — Bond, Stock and In- 
terest Tables 106 

Rollins, M. — Convertible Securities 107 

Rollins, M. — Discounted Bonds . . . 107 

Rollins, M. — Double Method Waist- 
coat Pocket Interest Tables 107 

Rollins, M.— 514 Per Cent. Table 
of Bond Values 108 

Rollins, U.—AYz Per Cent. Tables 
of Bond Values 108 

Rollins, M. — Government Bond 
Values 108 

Rollins, M. — Laws Regulating the 
Investment of Bank Funds 78 

Rollins, M. — Money and Invest- 
ments 103 

Rollins, M. — Municipal and Cor- 
poration Bonds 74 

Rollins, M. — Serial and Installment 
Bond Value Table 110 

Rollins, M. — Stocks and Their 
Market Places 69 

Rollins, M. — Supplemental Tables 
of Bond Values 110 

Rollins, M. — Tables of Bond Values 110 

Rouech, A. E. — ^American Business 
and Accounting Encyclopedia... 149 

Ryan, G. W. — Bookkeeping for the 
Plumber 140 



Scott, W. D. — Increasing Human 

Efficiency in Business 46 

Scott, W. D. — Influencing Men in 

Business 40 

Scott, W. A. — Money and Banking 86 
Scott, W. D. — Psychology of Ad- 

vertising 42 

Scott, W. D.— Theory and Prac- 
tice of Advertising 44 

Seager, H. R. — Economics 48 

Seitz, J. C. — System and Account- 
ing for a Life Insurance Com- 
pany 144 

Seligman, E. R. A. — C u r r e n c y 
Problem and the Present Finan- 
cial Situation 85 

Shadwell, A. — Industrial Efficiency 52 
Sheldon, A. F.— Art of Selling.... 39 
Sherwood, E. Meade — Trust Finance 65 
Shrycr, W. A. — Analytical Adver- 
tising 38 

Smith, H. I. — Smith's Financial 

Dictionary 104 

Smith, J. C. — National Accountant 121 

Smith, J. R. — Ocean Carrier 33 

Soule, G. — Soule's New Science 

and Practice of Accounts 121 

Sparling, S. E. — Introduction to 

Business Organization 20 

Spearman, F. H. — Strategy of Great 

Railroads ^. 37 

Spencer, H. — Commercial Organi- 
zation of Engineering Factories. 24 
Spicer, E. E. — Bookkeeping and Ac- 
counts • • 119 



Index 



169 



PAGE 

Sprague, C. E. — ^Accountancy of 
Investment 139 

Sprague, C. E. — Amortization .... 106 

Sprague, C. E, — Complete Extend- 
ed Bond Tables 107 

Sprague, C. E. — Logarithms to 12 
Places and Their Use in Interest 
Calculations 108 

Sprague, C. E. — Philosophy of Ac- 
counts 117 

Starch, D. — Principles of Advertis- 
ing 42 

Stirling, P. J.— Fallacies of Pro- 
tection 51 

Stockwell, H. — Essential Elements 
of Business Character 45 

Stockwell, H. G.— Net Worth and 
the Balance Sheet 117 

Strachan, W. — Cost Accounts .... 129 

Strong, E. K. — Relative Merit of 
Advertisements 43 

Stuart, G. E. — Accountant's and 
Bookkeeper's Vade-mecum 148 

Suffern & Son — Railroad Operating 
Costs 138 

Sullivan, J. J. — American Business 
Law, with Legal Forms 151 

Sullivan, J. J. — American Corpora- 
tions 151 

Sweetland, C. A. — Bank Bookkeep- 
ing 127 

Sweetland, C. A. — Department Store 
Accounts 139 

Sweetland, C. A. — Insurance and 
Real Eestate Accounts 93 

Sweetland, C. A. — Loose-leaf Book- 
keeping and Accounting 121 

Snyder, C. — American Railways as 
Investments 70 

Symonds, B. — Life Insurance Ex- 
aminations 99 

T 

Taussig, F. W. — Principles of 
Economics 49 

Taylor, F, W. — P rinciples of 
Scientific Management 22 

Taylor, F. W. — Shop Management 22 

Thornton, J. — Manual of Book- 
keeping 120 

Thorpe, C. H. — How to Invest and 
How to Speculate 72 

Tipson, F. — Theory of Accounts . . 118 

Tolman, Wm. H. — Social Engi- 
neering 54 

Tutt, R. — Telephone Accounting . . 145 

V 

Vanderlip, F. A. — ^Business and Edu- 
cation 48 

Veblen, T. — Theory of Business 
Enterprise 56 



w 

PAGE 

Wallace, D. — Simple Mine Ac- 
counting 144 

Warren, W. P.— Thoughts on Busi- 
ness 47 

Watts, C. — Cost of Production 131 

Webb, L. W. — Economics of Rail- 
road Construction 32 

Webb, S. & B.— Problems of Modem 
Industry 54 

Webner, F. E.— Factory Costs 132 

Wilcox, D, F. — Municipal Fran- 
chises 53 

Wild, J. A.— Cost of Production.. 136 

Wildman, J. A. — Cost Accounting 129 

Willett, A. H. — Economic Theory 
of Risk and Insurance 94 

Willey, N. — ^Principles and Practice 
of Life Insurance 100 

Williams, R. R. — Hardware Store 
Business Methods 27 

Withers, H.— Stocks and Shares.. 76 

Withers, H. — Meaning of Money.. 85 

White, H.— Money and Banking 
Illustrated by American History 86 

Whitehead, H. W.— Railway Audi- 
tor 124 

Wolfe, S. H.— Examination of In- 
surance Companies 98 

Wolfe, S. H.— Inheritance Tax Cal- 
culations 108 

Wood, W. A. — Modern Business 
Corporations 64 

Woods, C. E. — Industrial Organi- 
zation, Systematization and Ac- 
counting 1^^ 

Woodlock, T. F.— Anatomy of a 
Railroad Report and Ton-Mile 
Costs ••••.••••:• ^" 

Wyckoff, Richard D.— Studies m 
Tape Reading '^ 

Y 

Young, T. E. — Insurance Office Or- 
ganization, Management and Ac- 
counts f^ 

Young, T. E.— Insurance 9a 

Youngman, Anna — Economic Causes 
of Great Fortunes 50 



Zartman, L. W.— Fire Insurance.. 92 
Zartman, L. W.— Investments of 

Life Insurance Companies 99 

Zartman, L. W. — Life Insurance.. 99 
Zimmerman, T. J. — Credits and 

Collections 66 



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